2014 (6) TMI 48

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hat the assessee's application for grant of exemption under Section 10 (23-C)(vi) of the Income Tax Act was rejected by the Chief Commissioner of Income Tax, Allahabad for the assessment years 2004-05 to 2006-07 and 2007-08 to 2010-11 by an order dated 25th March, 2008. Based on this order, a notice dated 9th February, 2009 was issued under Section 12-AA(3) of the Act to the assessee to show cause as to why the registration granted under Section 12-AA of the Act be not cancelled, since the activities of the Society had ceased to remain charitable in nature as defined under Section 2(15) read with Sections 11 and 13 of the Income Tax Act. The Commissioner of Income Tax, Varanasi after considering the matter, cancelled the registration on....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....at no order under sub-clause (ii) shall be passed unless the applicant has been given a reasonable opportunity of being heard. [(1A) All applications, pending before the Chief Commissioner on which no order has been passed under clause (b) of sub-section (1) before the 1st day of June, 1999, shall stand transferred on that day to the Commissioner and the Commissioner may proceed with such applications under that sub-section from the stage at which they were on that day. (2) Every order granting or refusing registration under clause (b) of sub-section (1) shall be passed before the expiry of six months from the end of the month in which the application was received under clause (a) [or clause (aa) of sub-section (1)] of section 12A.] [(3)....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sus. Besides, to arrange and provide meaningful and fruitful education for the poor urban children living in the surrounding villages of our mission stations; irrespective of caste, creed and religion. (emphasis added) b) To establish, construct, organize, consolidate, support, develop, acquire, takeover, conduct, equip, endow, improve, alter extend, maintain and administer. c) Administration of scholarship and educational aids in India or any part thereof for the benefit to all persons irrespective or colour, caste, creed, race or religion. d) To do all such lawful acts as are incidental to and conductive to the attainment of these aims and objects." Apart from the aforesaid objects, the assessee is also not only imparting education, b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....atter held that the assessee in those matter, was not entitled for exemption under Section 10 (23-C) of the Income Tax Act. In the instant case, the issue is not with regard to the grant or refusal to grant exemption, but it is a case of registration and the cancellation of its registration under Section 12-AA of the Act. On the other hand, the learned counsel for the assessee has placed reliance upon a decision of this Court in The Commissioner of Income Tax and Another vs. M/s Jeevan Deep Public School Society, wherein the question of law framed was identical to the question of law framed in the instant appeal. The Division Bench while dismissing the appeal observed as under: "In our considered opinion, exemption under Section 10(23C)(v....