Tribunal grants registration to society after appeal delay condoned

Delay in filing appeal was condoned by the Tribunal due to sufficient cause shown by the assessee. The rejection of registration under section 12AA by the Commissioner of Income Tax was overturned by the Tribunal, granting registration to the society. The Tribunal found the society primarily engaged in educational activities and had been unjustly rejected based on unfounded doubts raised by the Commissioner.

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Issues: Delay in filing appeal, rejection of registration under section 12AA

Delay in filing appeal:
The appeal was delayed by 18 days, and the assessee filed an application for condonation of delay, which was not objected by the Revenue. The assessee provided sufficient cause for the delay, leading to the Tribunal condoning the delay and admitting the appeal.

Rejection of registration under section 12AA:
The assessee, a society registered under the Registration of Societies Act, applied for registration under section 12AA of the Act. The Commissioner of Income Tax rejected the application citing mixed religious and charitable objects in the memorandum. The ITAT directed the Commissioner to reconsider the application. However, the Commissioner rejected the registration again, stating the society failed to provide an agreement with another society and raised doubts about the genuineness of the activities. The Tribunal found that the society primarily existed for educational activities in a rural area and had received schools from another society for administrative convenience. Despite providing necessary details and documents, the Commissioner rejected the registration unjustly. The Tribunal, after reviewing the objects and details submitted, granted registration under section 12AA to the society.

Conclusion:
The Tribunal allowed the appeal, granting registration under section 12AA to the assessee society. The decision was based on the genuine educational activities of the society and the unjust rejection by the Commissioner of Income Tax without valid reasons.

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