2018 (8) TMI 1257

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....Act, 1961 is most arbitrary, palpably erroneous and grossly unjust. It is prayed that this action must be quashed with directions to grant the registration as sought." 2. The brief facts of the case are that the assessee society is registered under the Registrar of Societies Act, 1860 vide registration No. 2489/2002-03 Date of Hearing 20.08.2018 Date of Pronouncement 21.08.2018 dated 19.12.2002. Later on, the registration of society was revised on 31st day of October, 2013 and the aims and objects of the assessee society were amended. The assessee society filed an application in form No. 10A seeking registration u/s. 12AA. The CBSE also granted provisional affiliation certificate bearing No. CBSE/Aff/SL-01436-1314/531079/2013/530150 date....

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....rough bank accounts the same has not been furnished. In light of all of the above it is difficult to arrive at a conclusion that an entity being run on commercial principles hitherto has charitable purposes in its mind. The application for registration under section 12A is accordingly rejected." Accordingly, the ld. CIT(A) rejected the application of assessee society for registration u/s. 12AA. Aggrieved, the assessee is in appeal before the Tribunal. 3. The ld. AR submitted that the assessee society is running educational Institution since its inception and no any commercial activity has been carried out by the society. No any surplus fund has been distributed amongst the members. He also submitted that for granting registration, onl....

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....f the Act. While going through the audit report submitted by the Chartered Accountant in Form No. 3CD for assessment years 2013-14, 2014-15 and 2015-16, we find that the assessee-society is running computer training/educational and coaching Institutes. We also noted from the income and expenditure account that the society has received discount in all the three years. The AR was asked to explain the nature of discounts, which he failed to explain. We also observe from the financial statement that no membership fee has been received from the ordinary members as per rules and regulations of the Society. The ld. CIT(E) has also alleged that the society is running for commercial purpose without examining the activities of the assessee society an....