TMI Blog2019 (5) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... object of the society and the assessee is not a charitable institution. As relying on SOCIETY FOR THE PROMN. OF EDN., ALLAHABAD [ 2016 (2) TMI 672 - SUPREME COURT] and SOCIETY FOR THE PROMOTION OF EDUCATION, ADVENTURE SPORT CONSERVATION OF ENVIRONMENT [ 2008 (4) TMI 700 - ALLAHABAD HIGH COURT] no merit in the action of the lower authorities for denial of claim of exemption U/s 11 of the Act - Decided in favour of assessee. - ITA No. 476/JP/2017, ITA No. 861/JP/2017 And ITA No. 149/Jodh/2017 - - - Dated:- 25-4-2019 - SHRI RAMESH C SHARMA, ACCOUNTANT MEMBER For The Assessee : Shri Aashish Sharma (Adv) For The Revenue : Ms. Anuradha (JCIT) ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and reserve the right to submit more details, documents, information in subject matter. 3. Rival contentions have been heard and record perused. Facts in brief are that the assessee is a Sewa Samiti (Registered Society) registered under the societies registration Act, 1958 vide No. 99/Bhilwara/2001-02 dated 29.11.2001 with the following objectives:- a. Development of children by the education and the use of new methods of education by keeping in view the present situation of education. b. Arrangement of the education and maintenance of the poor/needy children s and organizing the literary, cultural and sports programs for the Children s. c. To make the children s fait ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d) of the Income Tax Act 1961 as for it no registration is required and the receipts of the assessee are below one crore. The A.R further submitted that the assessee has been granted registration u/s 10(23)C (vi) of the Income Tax Act 1961 vide the order no. 3760 dated 26/3/2014 of the Worthy Chief Commissioner of Income Tax, Udaipur where at the time of granting the certificate the worthiness of the assessee society had been examined. When the certificate has been issued it is proven fact that the assessee society is not being run for the purpose of profit. The submission of the A.R has been considered but not accepted. The assessee has been claiming exemption u/s 11 and not u/s 10(23)C(iii) (ad) as is being sought now. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in further appeals before the ITAT. 6. I have heard the rival contentions and carefully gone through the orders of the authorities below. From the record I found that the assessee had applied for the registration before the then Commissioner of Income-tax, Ajmer under the prescribed form No. 10A. Thereafter the assessee was served a notice by the Income-tax Officer Ward 1 for submitting the details required therein for registration in response to which the assessee submitted the details vide letter receipted on 17th January, 2006. Thereafter no notice / letter was received by the assessee and the assessee kept on filing the returns of income-tax as and when due and claiming exemptions under section 12AA under the bonaf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to deemed registration of the society u/s 12AA of the I.T. Act 1961. The same has been decided in various cases before the Hon ble ITAT/High Courts. 1. Rev Father Trust Oscar Colasco Memorial Medical association V CIT (2009) 31 SOT 1 (Mum.) 2. Sardar iLal Oberai Memorial Charitable Trust v. ITO (2005) 3 SOT 229 (Delhi) We, therefore, request you to kindly check the relevant records at your end and provide us the copy of registration certificate issued u/s 12AA of the I.T. Act 1961. 7. From the record, I found that the assessee had also filed an application under CPGRAM in response to which the it was replied by the Commissioner of Income-tax (Exemptions) as unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd control. Therefore, the department is directed to pass order under section 12AA(3) to treat assessee duly registered under section 12AA. 10. The Hon ble Supreme Court in the case of CIT, Kanpur Vs Society for Promn. of Edn., Allahabad (2016) 67 taxmann.com 264 (SC) has held as under: Section 12A, read with section 12AA of the Income-tax Act, 1961 - Charitable or religious trust - Registration of (Deemed registration) - Whether where assessee-society filed an application under section 12A for grant of registration on 24-2-2003 and same was not responded to within six months, registration of application was to be deemed to have taken effect from 24-8-2003 - Held, yes. 11 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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