2012 (7) TMI 1005

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....DR O R D E R PER SHRI A. K. GARODIA, AM:- This is assessee's appeal directed against the order of CIT-III, Baroda dated 31.03.2009 passed by him u/s 12AA of the Income tax Act, 1961. The grounds raised by the assessee are as under: "The assessee being aggrieved by rejection of the application for Registration u/s. 12AA by C.IT.-Ill, Baroda presents this appeal against the same on the followin....

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....efusing the application be cancelled and the registration be directed to be granted as applied. 3. On the facts and circumstances of the case, the C.I.T. ought to have held that objects of the applicant company are "charitable purpose" and entitled to registration u/s. 12AA of the Income Tax Act, 1961. 4. Your appellant craves leave to add, alter and/or to amend all or any of the groun....

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....sidered the rival submissions, perused the material on record and have gone through the orders of authorities below and the tribunal order cited by the Ld. A.R. We find that the facts and the basis on which CIT rejected the application of the assessee for registration is this that the assessee does not fall within the category of institutions meant for charitable purpose in terms of Section 2(15) ....