9911796707
TMI Blog2024 (2) TMI 1545X X X X Extracts X X X X X X X X Extracts X X X X ..... Chandigarh Bench 'A', Chandigarh (in short, "the Tribunal") in ITA No. 646/CHD/2011, claiming following substantial questions of law:- "i)Whether on the facts and in law, the Hon'ble Income Tax Appellate Tribunal was justified in allowing registration under Section 12A to the assessee when all the objects except for Object No.(i) fall under any other object of public utility? ii)Whether on the facts and in law, the Hon'ble Income tax Appellate Tribunal was justified in allowing registration under section 12A inspite of the fact that the CIT-1, Ludhiana has observed that some of the objects of the applicant society are distributive in nature and not charitable? iii) Whether on the facts and in law, the Hon'ble Incom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel for the parties and perused the record. 4. The solitary question that arises for consideration is whether the CIT had rightly declined registration under Section 12AA of the Act by holding that the objects of the assessee were not of education and thus charitable in nature. It was urged that all the objects mentioned by the assessee in the trust deed were not of charitable nature. 5. The Tribunal while accepting the appeal of the assessee vide order dated 27.11.2012, Annexure A.II had noticed as under:- "11. Applying the above said ratio to the facts of the present case we find that the assessee trust was registered on 1.10.2009 and the certificate of registration of societies is placed at page 2 of the Paper Book. The copy of Me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner of Income tax while granting registration is to look into the object of the society and come to a satisfaction in respect of the genuineness of the activities of the trust. In the facts of the present case where admittedly the assessee is running dental college and activities were by way of constructing the building for establishing the dental college to provide education and consequently the assessee is entitled to the grant of registration under Section 12AA of the Act. In view thereof, we hold that where the objects of the trust were genuine i.e. of providing education and the activities undertaken by it were also genuine as it had started constructing the building in which such dental college has to be established, the claim of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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