TMI Blog2019 (5) TMI 631X X X X Extracts X X X X X X X X Extracts X X X X ..... he second objection that the assessee when declared as autonomous body should have changed the objects and memorandum of Association, has no force as the facts and circumstances of society and constitution of members remained the same and objects of the society also remained the same and the only purpose of declaring the society as autonomous body was that it should be run as an autonomous body with the rules laid down by the All India Council of Technical Education. The amendment in the byelaws of the society had nothing to do with the objects of the society which undoubtedly were charitable in nature. At the time of registration of a society u/s 12AA, the only requirement was that the CIT(E) should be satisfied about the objects and ge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al could have ordered for setting aside the order of Registering Authority refusing registration but it could not have directed for registration straight away inasmuch as there has to be satisfaction recorded by the Registering Authority which was lacking? ( ii) Whether on the facts and circumstances of the case, the Hon'ble ITAT has erred in ignoring the finding that the applicant society has consistently availed benefit u/s 10(23C)(iiiad) of the Act and that the natural progression entails and entitles the educational societies to go for 10(23C)(vi)? ( iii) Whether on the facts and circumstances of the case, the Hon'ble ITAT has erred in allowing that the applicant is free to chang ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e A-1) rejected the said application. Feeling aggrieved, the assessee filed an appeal before the Tribunal. The Tribunal vide order dated 5.12.2017 (Annexure A-2) allowed the appeal and directed the CIT(E) to grant registration under Section 12AA of the Act to the assessee. Hence, the present appeal. 3. After hearing learned counsel for the appellant, we do not find any merit in the appeal. 4. The Tribunal while dealing with the objection of the CIT(E) that the assessee had been claiming exemption under Section 10(23C)(iiiad) of the Act and, therefore, should not have filed the application under Section 12AA of the Act, had noticed that the assessee was free to avail registration under any alternative prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... level in accordance with the instructions of the Punjab Government and such school was also registered with Punjab School Education Board. Non-mentioning of all schools and colleges in the Memorandum of Association does not disentitle the assessee for getting registration under Section 12AA of the Act. Further, at the time of registration of a society under Section 12AA of the Act, the only requirement was that the CIT(E) should be satisfied about the objects and genuineness of the activities of the society. In the present case, the CIT(E) has not doubted the objects and genuineness of the activities of the society which were charitable in nature. The findings recorded by the Tribunal read thus:- 6. We have he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ociation as placed in P.B. page 6 and as contained in amended Memorandum of Association as placed in P.B. page 113 are similar except the fact that society had enlarged its operations to include education up to 10+2 level also. Moreover the assessee has already amended its byelaws to match with the rules and regulations laid down by All India Council of Technical Education and copy of amended byelaws is placed in P.B. page 112 to 128. As regards the objection of Ld. CIT(E) that assessee was running a school which has not been mentioned in the byelaws, we find that the objects of the society as contained in the Memorandum of Association placed at P.B. page 6 to 10 are to provide for instruction and research in such branch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore under same facts and circumstances the Ld. CIT(E) should have granted registration to the society. It has been held by various courts including by Hon'ble Supreme Court of India that at the time of registration of a society u/s 12AA of the Act, the only requirement is that Ld. CIT(E) should be satisfied about the objects of society and should be satisfied with the genuineness of activities of the society with respect to objects of the society. In the present case the Ld. CIT(E) has not doubted the objects of the society which undoubtedly are charitable in nature and genuineness of activities of the society has also not been doubted. 5. In view of the above, no illegality or perversity could ..... X X X X Extracts X X X X X X X X Extracts X X X X
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