2014 (7) TMI 337

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....se T. Kottaram ORDER Per Saktijit Dey, A. M. This appeal of the assessee is directed against the order dated 27/09/2012 passed by the DIT(E), Hyderabad rejecting assessee's application for grant of registration u/s 12AA of the IT Act. 2. Briefly the facts are, assessee claiming itself to be a charitable institution applied for registration u/s 12AA of the Act in the prescribed manner b....

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....o Information Act, Role of Judiciary, Role of Youth in Politics, Public Interest Litigation on 25% free seats to poor students in private colleges, campaign on women right, child right, etc., but, has not furnished any evidence to indicate that it has in reality conducted such campaigns. DIT(E), further, noted that the assessee institution could not explain how such objects are covered under chari....

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....come within the meaning of charitable purpose as defined u/s 2(15) of the Act, as they are for general public utility. Therefore, the conclusion drawn by the DIT(E) that the objects are not charitable is totally arbitrary and without any basis. So far as the other allegation of the DIT(E) that the assessee has not furnished any evidence in respect of claim of conducted campaigns on various issues,....

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....cannot be accepted as charitable but, on what basis he has come to such a conclusion has not at all been discussed by him. Further, the allegation of the DIT(E) that the assessee has not indicated with certainty the objects and classification of the objects under different heads appears to be vague. We fail to understand what the DIT(E) actually meant by that. Further, it is not clear whether the ....