TMI Blog2014 (7) TMI 1304X X X X Extracts X X X X X X X X Extracts X X X X ..... bility, as Shishu Niktan Model School has been granted registration and availing the benefit of tax. As relying on SUCHINTA EDUCATIONAL SOCIETY VERSUS COMMISSIONER OF INCOME TAX-I [ 2014 (5) TMI 155 - PUNJAB HARYANA HIGH COURT] we find that the orders of the CIT and that of the Tribunal in declining the registration to the appellant are not sustainable in law. Consequently, while answering the substantial question of law in favour of the appellant, the present appeal is allowed - ITA No.1326 /Chd/2012 - - - Dated:- 15-7-2014 - Shri T.R.Sood, Accountant Member And Ms. Sushma Chowla, Judicial Member Appellant by: Shri Tej Mohan Singh Respondent by: Shri H.C.Negi, DR ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gistration under section 12A of the Act on 24.4.2012. The assessee society was registered under the Societies Registration Act, 1860 with the Additional Registrar of Societies, SAS Nagar,, Mohali vide certification dated 22..2.2012. The basic objective of the society was to impart education to all as mentioned in the Memorandum of Association. The CIT noted that the Shishu Niketan Model School, an existing society already registered under section 12AA since 1968 had been running four schools, two in Chandigarh, one in Mohali and one in Panchkula. The new society (the assessee) proposed to take on lease the management of existing school at Mohali to be run on day to day basis. The assessee did not furnish any account but had furnis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ary stage of making an application for registration under section 12AA of the Act and is yet to reach the secondary stage of having started charitable activities so as to enable the commissioner to come to the conclusion that the activities carried out by it are genuine and in accordance with its objectives. The Hon ble Kerala High Court, in its decision in Self Employers Service Society Vs Commissioner of Income tax, 247 ITR 18 has held that to grant registration under section 12AA, the CIT should insist that the Society has done charitable work during the first year of its operation itself. When the CIT exercises has jurisdiction under section 12AA while considering an application for registration under section 12AA, he has to be satisfi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b Haryana High Court in ITA No 263 of 2013 vide decision dated 28.4.2014 held as under: Having heard learned counsel for the panics, we find that in the judgment referred to by learned counsel for the respondent, the Society in question had not done any charitable work. The activities carried on were found to be only for the purpose of generating income for its members. Therefore, it is not a case where the activities, which were yet to be started, were found to be in-genuine. It could not be disputed that running of a school falls within the scope of activities for which registration can be granted under Section 12AA of the Act. In fact, the similar activities carried out by Shishu Niketan Model School have been granted regist ..... X X X X Extracts X X X X X X X X Extracts X X X X
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