2017 (1) TMI 520

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.... Mahajan (S.C.),Shambhoo Chopra For the Respondent : Gautam Baghel, S.D.Singh ORDER Heard Sri Praveen Kumar, learned Counsel for the appellant-department and Sri S.D. Singh, learned Senior Counsel, assisted by Ms.Archi Agrawal, learned Counsel for the assessee. This is an appeal filed by the department under Section 260-A of the Income Tax Act, 1961, against the order dated 26.02.2010,....

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.... the CIT can withdraw the registration in exercise of his powers vested u/s 12AA(3) of the Act." The C.I.T. refused to renew the approval of the assessee under Section 80G (5) of the Income Tax Act on account of the fact that for the previous three years, the assessee has shown surpluses and, therefore, the CIT drew the conclusion that the activities of the assessee were in the nature of commer....

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....rial changes from the facts of the earlier years in order to come to the conclusion that it was not carrying out activities of the charitable in nature. The Tribunal while examining the matter, has recorded findings that there was no doubt with regard to the facts that the assessee was running an educational institution. It has further been recorded that as per the provisions of Section 11(1) o....

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....(5) of the Act that purposes should be charitable. However, from the material available on record, he is unable to show any act of the assessee or any activity of the assessee, which would not amount to a charitable purpose within the meaning of Section 2 (15) of the Income Tax Act, which reads as under :- "Charitable purpose" includes relief of the poor, education, medical relief, [prese....