2011 (12) TMI 317

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....tration under Section 12AA on violation of Sec.2(15) of the I.T. Act? (b) Whether on the facts and circumstances of the case, the Tribunal was right in directing to grant approval under Section 80G in violation of Rule 11AA of the IT Act?" 2. A reference to the order of the Director of Income Tax (Exemptions) shows that the application filed by the assessee for registration, under Section 12AA of the Income Tax Act, has been rejected at the threshold itself holding that one of the object clauses, namely, clause No.16 speaks about publishing newspapers in regional, national and English languages by establishing necessary facilities for the same and that the original contents of the trust deed came to be amended in respect of object cla....

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....b)  after satisfying himself about the objects of the trust or institution and the genuineness of its activities, he-  (i)  shall pass an order in writing registering the trust or institution; (ii)  shall, if he is not so satisfied, pass an order in writing refusing to register the trust or institution, and a copy of such order shall be sent to the applicant. Provided that no order under sub-clause (ii) shall be passed unless the applicant has been given a reasonable opportunity of being heard." 5. On a reference to the order passed by the Director of Income Tax (Exemptions), it is clear that nowhere he found fault with the genuineness of the trust. In so far as it relates to the publication is concerned, Sec....

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....as been used in Section 2(15) in the systematic instruction, schooling or training given to the young is preparation for the work of life. It also connotes the whole course of scholastic institution which a person has received. The word "education" has not been used in that wide and extended sense, according to which every acquisition of further knowledge constitutes education. According to this wide and extended sense, travelling is education, because as a result of travelling your acquire fresh knowledge. Likewise, if you read newspapers and magazines, see pictures, visit art galleries, museums and zoos, you thereby add to your knowledge. Again, when you grow up and have dealings with other people, some of whom are not straight, you learn....