TaxTMI 
TaxTMI 
2013 (12) TMI 1547
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.... in law as well as on facts of the case in not granting registration to the Appellant, M/s.Rai University u/s.12AA of the Income Tax Act, 1961. 2. The Director of Income Tax (Exemption), Ahmedabad has erred in holding that the trust was not constituted under Trust Deed though the University is formed by the provisions of Gujarat Private University Act which contains Memorandum of Association as well as Articles of Association and is accordingly governed directly by the provisions of said Act and no trust deed is required. 3. Your Appellant prays that the University be granted registration u/s.12AA of the I.T.Act, 1961. 4. The Appellant University is fully conforming to the requirement of the provisions of section 12AA of the Income....
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....e assessee. We find that the assessee has filed written submissions which are reproduced hereunder for ready reference. "1. The above appeal filed against rejection of registration under section 12A of the I.T. Act was fixed for hearing before Hon'ble Bench 'D' on 10th September 2013, wherein explanations as well as informations were called-for by the Hon'ble Bench and the matter has been now fixed for hearing on 18th November 2013. 2. In this connection, the Appellant has collected the informations called-for by the Hon'ble Bench, which is submitted herewith in form of Paper Book No.II. 3. At the outset, the Appellant would like to refer to copy of Gujarat Act No.8 of 2009, which is an Act to provide for establ....
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....er Book No.II. So far as Ahmedabad University, Ahmedabad is concerned, the same is independently registered u/s.12A by Director of Income Tax (Exemption), Ahmedabad on 30.03.2010. The said certificate is reproduced on Pages No. 102 to 106 of Paper Book No.II. 6. From the above, it is crystal clear that the University established as per the Private Universities Act is an independent organization established as per the Gujarat Private Universities Act, 2009. The operations of the same are to be carried out in terms of provisions contained in the said Act. 7. So far as the Appellant is concerned, as per Page-9 of Paper Book No.I, it is sponsored by Rai Foundation and the details mentioned in column 3 of Page 9 are of Rai Foundation on....
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.... the Government of Gujarat amended Gujarat Private Universities Act, 2009, whereby in Schedule at Sr. No. 10, name of Rai University was included as a University established under the Gujarat Private Universities Act (Page No.9 of Paper Book). 8. We also enclose herewith on Page No.374 to 385 of Paper Book No.II copy of Haryana Private Universities Act, 2006 containing the similar provisions as Gujarat Private Universities Act. We have already reproduced at Page 72 of Paper Book No.I, a copy of decision of I.T.A.T. T' Bench, Delhi in the case of O.P. Jindal Global University vs. CIT, Rohtak, wherein in exactly similar circumstances, the registration was granted U/S.12AA to O.P. Jindal Global University as a University incorporated un....
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.... point out the decision of M.P. High Court in the case of Laxminarayan Maharaj vs. CIT - 150 ITR 465, wherein it was held that where the Trust is not created under instrument, it is impossible to produce constitutional document, and hence, the Rule requires the production of evidentiary documents i.e. the documents evidencing the creation of Trust. In the present case, Gujarat Private Universities Act, 2009 contains provisions regarding running of institution by which Rule 1 A is complied with. In view of the above, we request the Hon'ble Members of the Bench to kindly consider the above and grant registration u/s.12AA of the I.T. Act, 1961 to the Appellant. Sd/-(APPELLANT) Date: 18.09.2013 Place: Ahmedabad. Encl: As abov....