TMI Blog2020 (5) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... Haryana. As observed by the Ld. CIT (E) that the school was being run from premises that consisted of one hall and eight rooms only and was actually situated in a Gali . The Ld. CIT (Exemptions) has observed that it was unbelievable that receipts to the tune of nearly ₹ 1 crore are generated from such small premises. Thus, apparently the Ld. CIT (Exemptions) was having doubts regarding t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MEMBER: This appeal is preferred by the Assessee against the order passed u/s 12AA of the Income Tax Act, 1961 (hereinafter called as the Act .) by the Ld. Commissioner of Income Tax (Exemptions), Chandigarh, {CIT (E)} wherein the Ld. CIT(Exemptions) has rejected the assessse s application seeking grant of registration u/s 12AA of the Act. 2.0 The Ld. Authorized Representative submitted t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... drew our attention to page 27 of the Paper Book wherein copy of the income expenditure account was placed and pointed out that the gross receipts in this year were only ₹ 94,02,738/- including interest from bank amounting to ₹ 21,438/-. It was also submitted that the Ld. CIT (E) has not doubted that the assessee was running a school but has also concluded that the activities of the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n running a school and that the society is also having recognition from the Department of Education, Government of Haryana. What has led the Ld. CIT (E) to refuse registration u/s 12AA is his suspicion that cash from undisclosed sources is being introduced in the society in the form of school fees. It has been observed by the Ld. CIT (E) that the school was being run from premises that consisted o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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