2013 (12) TMI 1262

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hant Kumar,Talha A. Rahman For the Respondent : Abhishek Tewari ORDER Both the appeals have been filed by the Department under Section 260A of the Income Tax Act, 1961 against the judgment and order dated 30.05.2012 passed by the Income Tax Appellate Tribunal, Allahabad in ITA No.218& 219/Alld/2011. The brief facts of the case are that the assessee is an Educational Institution, which ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....essee is not engaged in the 'charitable' activities. Having pain, the assessee has filed an appeal before the Tribunal, who vide its impugned order dated 30.05.2008 directed the Commissioner of Income Tax to grant registration under Section 12-AA and approval 80G of the Act to the assessee society. Not being satisfied, the department has filed the present appeal. With this background, Sri Prash....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....essee is engaged in the activities other than charitable, the request sought for by the assessee for registration under Section 12AA of the Act and approval under Section 80G of the Act should not be denied. In the instant case, nothing has been brought on record, by the learned Commissioner of Income Tax before denying registration under section 12AA of the Act and approval under section 80G of t....