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TMI Blog2018 (2) TMI 2109X X X X Extracts X X X X X X X X Extracts X X X X ..... referred to as 'the assessee society') by filing the present appeals, sought to set aside the impugned orders both dated 28.12.2012 passed by Ld. CIT (Exemptions), Chandigarh on the grounds inter alia that :- ITA NO.892/DEL/2016 "1. The impugned order of the applicant made by the Learned CIT (E) under section 80G (5)(vi) of the Income Tax Act, 1961 ('Act') dated 25th Dec. 2015 is bad in law and on facts and void ab initio. 2. That the ld. CIT erred in rejecting the application of the applicant for registration u/s 12AA and thereby rejecting the approval u/s 80G although the applicant's Society fulfils all the conditions for registration and approval. 3. The Learned CIT (E) erred in law and on facts in rejecting the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the land in question on which the senior wing of the school is being run has been taken on lease from the founder members of the society while the junior wing of the school is being run on the land which was donated by M/s. Agarwal Sabha Sohna; that since the land in question on which the main school is running does not belong to the society, the property in question for charitable purpose also remains in question. Consequent upon rejection of registration u/s 12AA, the CIT (E) also rejected the application moved by the assessee society u/s 80G of the Act. 4. Feeling aggrieved, the assessee company has come up before the Tribunal by challenging the impugned orders passed by ld. CIT by way of filing the present appeals. 5. We have h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as claimed suo motu exemption u/s 10(23C)(iiiad) which were not admissible under law, its receipt being in excess of Rs.1 crore. CIT also noticed from the detail of corpus fund for the last year that the school is collecting money from the students in the name of sports funds, maintenance fund, teachers welfare fund etc. which appears to have been excluded from the gross receipt. 9. However, we are of the considered view that when assessee society is admittedly into imparting education for the general public utility, the registration cannot be declined on the ground that the assessee society has been collecting money from the students in the name of various funds. More particularly when it is not the case of the CIT (E) that the activities ..... X X X X Extracts X X X X X X X X Extracts X X X X
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