2007 (2) TMI 255

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....sessee challenges non-granting of registration to it under s. 12AA of the Act by learned CIT vide his order dt. 30th Jan., 2006. 2. The facts are that the Modern Defence Shikshan Sansthan, Shivganj, applied for registration under s. 12AA of the Act. The learned CIT refused to grant the registration to it on the reasoning that this institution had taken a building to run the school owned by Shri....

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....sidering the grant or non-grant of registration under s. 12AA of the Act. We are totally in agreement with learned Authorised Representative, because at the stage of consideration of the issue of registration under s. 12AA, it is not a sine qua non to examine the aspect of the application of income. Until registration is granted the question of application of fund does not arise at all. The learne....