TaxTMI 
TaxTMI 
2017 (10) TMI 824
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....: "1. That on the facts and in the circumstances of case and in the law, the Ld. Commissioner of Income Tax has erred both on facts and in law in rejecting the application for grant of registration under Section 12A of the Income Tax Act, 1961. 2. That the CIT has wrongly dismissed the application for Registration u/s 12AA of the Income Tax Act, 1961, without giving appropriate for submitting the case and ignoring all merits of the case. 3. That the Id. CIT has also wrongly concluded that aims & object of the Society are vague and unspecific. 4. That the Id. CIT has passed the order in haste and is against the facts, law and provisions of the Income Tax Act, 1961 and Rules made there under. 5. Th....
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....eld in CIT v. G.D. Naidu Industrial Educational Trust (1942) 10 ITR 358 (Mad) that the mere proposal to bring to existence an institution may not be sufficient compliance. Keeping in view the aforesaid facts and circumstances, it is clear that the applicant society failed to discharge its onus in terms of producing material to substantiate its claim that society's aims/objects and terms of memorandum are of the charitable nature and the same are being followed. Also the applicant society failed to discharge its onus produce concrete evidence to show the genuineness of the request of the applicant society for registration u/s 12AA of the Income Tax Act cannot be acceded to and the application in form 10A is, therefore, rejected acco....
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....meters laid down by the various courts. It was submitted that the courts have held from time to time that the approach to be adopted at the time of granting of registration should be limited to verifying the real purpose of the society etc and the genuineness of its objects which in present case is admittedly fulfilled. 4.2 The Ld. AR placed reliance on the judgment of the Jurisdictional Punjab & Haryana High Court in the case of Sonepat Hindu Educational Society reported in 278 ITR 262 (P&H). The Ld. AR also relied on the following judicial precedents i. Hon'ble Punjab & Haryana High Court decision in case of IILM Foundation Academy, order dated 26.09.2016 (ITA no. 198/2011) ii. Hon'ble Kerala High Court decision in ca....
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....at the assessee society exists for education purpose only which has been duly recorded in Para 2.3 of impugned order. Further, three consecutive orders passed u/s143(3) of the Income Tax Act have accepted assessee's claim of exemption u/s 10(23C)(iiiad). Thus, there remains no doubt that the objective of the assessee society is 'education'. The Hon'ble Punjab & Haryana High Court made the following observations in the case of Sonepat Education Society (supra): "....It is well-settled that for the purpose of construing the purpose of a trust, it is not necessary that one remains confined to the objects of the society or the trust, as set out in the memorandum of association or the trust deed, as the case may be. What is required to ....