2018 (6) TMI 454

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....in ITA No.570/Asr/2016, for the assessment year 2016-17, claiming following substantial questions of law:- "i) Whether on the facts and in the circumstances of the case and in law, the Hon'ble ITAT is right in directing the approval to be accorded instead of reverting it back for re-examination in the light of its findings? ii). Whether on the facts and in the circumstances of the case and in law, the Hon'ble ITAT without giving any findings on its own is right in treating a studied conclusion as flimsy? iii). Whether on the facts and in the circumstances of the case and in law, the Hon'ble ITAT is right in ignoring the CIT's finding that the main focus of the assessee society was merely on creation of land and bu....

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....tudent fees amounting to Rs. 103275/- out of which a sum of Rs. 37,000/- was spent on single child i.e. Tania on different occasions such as payment of tuition fee to some Arora classes, payment at SSD Girls College, Bathinda. It was recorded that such acts did not qualify for charitable acts. Moreover, no evidence was provided as regards the identity of the students to whom help was being provided. It was also recorded that the main focus of the society was only on creation of land and building. Aggrieved by the order, the assessee filed an appeal before the Tribunal. Vide order dated 11.8.2017, Annexure A.2, the Tribunal allowed the appeal on the ground that once the registration under Section 12AA of the Act was in existence, the approva....

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....ction 10(23C) and registration under Section 12AA of the Act in favour of an institution would be essential and persuasive factor for the grant of exemption under Section 80G of the Act though that by itself may not be sufficient to do so. The proposition of law as noticed is well recognized. However, the facts of each case would govern the decision in given set of circumstances. 6. In the present case, the assessee had applied for registration under Section 12AA of the Act which was granted vide registration No. 531 dated 30.11.2015 for the first time to the assessee. Thereafter, the assessee applied under Section 80G(5)(vi) of the Act seeking approval of CIT(E) on 30.03.2016. The assessee claimed that it was established for following a....

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....ritable purposes and 50% of the donations was from the trustees themselves in the absence of any documentary evidence. Further, the main focus of the respondent society was on creation of land and building. The said decision was upset by the Tribunal which has now been assailed by the revenue before us. 8. The facts have been discussed in extenso by CIT(E) in his order and are being taken therefrom. The assessee society was granted registration under Section 12AA of the Act by the CIT(E) on 30.11.2015, meaning thereby, the CIT(E) was satisfied that the aims and objects of the assessee were for charitable purposes. No action under Sub section (3) of Section 12AA of the Act had been initiated by the same Officer for cancellation of registr....