2013 (4) TMI 67

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....M. Anil Kumar, CIT(DR) ORDER The appeal of the assessee is directed against the order dated 01-09-2011 passed by the Ld. CIT, Kottayam, refusing to grant registration u/s. 12AA of the Act. Aggrieved by the said order of ld CIT, the assessee has filed this appeal before us. 2. The facts relating to the issue are stated in brief. The assessee-Society was formed on 26-09-1988 and it filed an appli....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ctioning of the Society. 4. For the reasons stated in the Assessing Officer's report, I am not satisfied myself about the objects of the institution and the genuineness of its activities. Therefore, the application filed by assessee for registration u/s. 12AA of the Income Tax Act, 1961 stands rejected". 3. The Ld. Counsel for the assessee submitted that the Commissioner of Income- tax has taken....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lliant. The Ld. DR submitted that the education contemplated u/s. 2(15) of the Act is only the "formal education". The Ld D.R submitted that the coaching given through coaching classes shall not fall in the category of formal education and the same would be outside the scope of charitable activity as defined u/s 2(15) of the Act. 5. In a rejoinder, the Ld. Counsel for the assessee submitted that ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d. Thus, we notice that the Ld. CIT has taken the decision on the basis of reports submitted by the lower authorities without giving any opportunity of being heard to the assessee to rebut the adverse remarks, if any in the said reports. Thus the said action of Ld CIT violates the principles of natural justice. Under these circumstances, as observed in the decision of the Hon'ble Jurisdictional Ke....