2012 (4) TMI 422

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....The society had a school in Alwar and the school treating itself as an assessee, though it was not an assessee, was filing returns with the Assessing Officer at Alwar. The school claimed that it was carrying on charitable activities. The Assessing Officer at Alwar continued to assess and treat the school as a separate assessee undertaking charitable activities. We may also note that on 1.4.2002, the respondent-society took over activities of another school at Faridabad. 2. The respondent-society filed its return of income for the assessment year 2003-04 at Delhi in respect of the two institutions including the income of the APS School at Alwar and Eicher Education Welfare society, Faridabad. On 2.12.2003, the respondent-society filed an ap....

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....ayed that the exemption should be granted w.e.f. 1.4.1997. We may note here that in the application which was filed before the DIT(Exemption), the registration under Section 12A was sought w.e.f. 1.4.2002 and not w.e.f. 1.4.1997. We may also record here that the school at Alwar had filed an application under Section 12A before Commissioner of Income Tax, Alwar on 28.12.2005 seeking retrospective registration w.e.f. 1.4.1997. The application was rejected. The school thereafter preferred an appeal before the Tribunal at Jaipur. 6. When these appeals were pending in Delhi and Jaipur, the matters were consolidated and were decided by Tribunal at Delhi and the impugned order dated 19.6.2009 has been passed. 7. The gist of the impugned order is....