2019 (6) TMI 231

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....re A-2) passed by the Income Tax Appellate Tribunal, Chandigarh Bench, Chandigarh (hereinafter referred to as "the Tribunal") in ITA No. 841/Chd/2014, for the assessment year 2011-12, claiming the following substantial questions of law:- I. Whether on the facts and circumstances of the case, the Hon'ble ITAT was right in directing the registration to be accorded instead of reverting it back for re-examination without itself commenting upon the genuineness of activities and their corelation with the objects of the assessee-society? II. Whether on the facts and circumstances of the case, the Hon'ble ITAT was right in holding that the CIT had not doubted the objects and genuineness of the activity of the trust whereas....

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....on reversion of net assets to founder, members, directors etc.; b) That the School is run by one family headed by father as 'Settlor'-cum-President and two sons as trustees. Having regard to the surplus as per receipt expenditure statement for the years ending on 31.3.2011, 31.3.2012 and 31.3.2013, profit was the main motive of the trust; c) That the assessee trust was not registered under the New Haryana Registration & Regulation of Societies Registration Act, 2012; and e) That the Right to Education Act, 2010 was not implemented by the School. 4. Feeling aggrieved by the order, Annexure P-1, the assessee filed an appeal before the Tribunal. The Tribunal vide order dated 23.5.2016 (Annexure A-2) allowe....

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....t only societies can be registered under Section 12AA of the Act. The Tribunal while meeting out objection (d) regarding Right to Education Act, 2010 (in short "2010 Act") had concluded that the issue was covered by the order of the Tribunal in the case of Kids-R-Kids International Educational & Social Welfare Trust, wherein it was held that the issue of school complying with the provisions of 2010 Act was not a relevant consideration to be taken care of by the CIT at the time of granting registration under Section 12AA of the Act. It may be mentioned that this decision of the Tribunal was affirmed in ITA No. 6 of 2017 [Commissioner of Income Tax (Exemptions), Chandigarh v. M/s Kids-R-Kids International Education and Social Welfare Trust, C....