2018 (11) TMI 1178

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..../Chd/2014, dated 21.05.2015, allowing the appeal of the assessee-Society. 2. The Revenue has claimed following substantial questions of law: (i) "Whether the ITAT was right in law while insisting that the Commissioner at the time of granting exemptions, should only look at the objects of the trust, thereby in effect precluding the other statutory built in Section 12AA i.e. satisfaction about genuineness of activities? (ii) Whether the ITAT was right in law in allowing the appeal of the assessee in spite of the fact that the school run by the society is a family run school and where a miniscule 20 pupils are being provided freeships which also is in contravention to the Right to Education Act? (iii) Whether on the facts and circumst....

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....T). During the proceedings, the CIT was swayed by the fact that the Secretary of the assessee-Society was getting lease rent of Rs. 3,60,000/- per annum and wife of the Secretary was getting salary from the school. It was further stated that the assessee-Society was not registered under the New Haryana Registration & Regulation of Societies Registration Act, 2012 (hereinafter referred to as '2012 Act'). The application was rejected vide order dated 31.07.2014. The order of the CIT was assailed in appeal before the ITAT by the assessee- Society. The ITAT vide order dated 21.05.2015 allowed the appeal and ordered granting registration under Section 12A of the Act to the Society. Hence the present appeal by the Revenue. 4. Heard learn....