2019 (8) TMI 153

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....d in law the Ld Commissioner of Income Tax (Exemptions),Chandigarh [ hereinafter referred to as CIT(E) ] was not justified in refusing the registration of the society just on his surmises & conjecture and without considering all the facts on the file. 2) On the facts and circumstances of the case and in law CIT(E) was not justified in refusing the registration to the appellant society without giving it a opportunity of being heard as required u/s 12AA of The Income Tax Act 1961. 3) That CIT(A) has erred in law and on facts while holding, based on his suspicions, surmises and conjectures , that the resolution of the society passed as addendum 'that surplus funds will be invested as per provisions of section 11(5) of the....

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.... the society is running schools- an educational activity. 9) On the facts and circumstances of the case and in law the Society being a Public Charitable Institution and undisputedly imparting education since its inception, therefore it was not justifiable on the part of the CIT (Exemption) Chandigarh to deny registration. 10) The appellant seeks leave to add, amend, delete or alter any ground(s) of appeal petition at the time of hearing of appeal, if deemed necessary, in the interest of justice & equity. 3. Sanatan Dharam Shiksha Samiti, Narwana is a society registered under the Society's Act, 1860 with effect from 19.11.1974. The applicant society is having object of directing, supervising and looking after Sanatan Dha....

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....nd shown receipt of about Rs. 1 crore. The Society was supposed to file audit report in form 3CB and 3CD as per provisions of Section 44AB of the Act which was not filed by the applicant society. Thus, the CIT(Exemptions) rejected the application u/s 12A of the Income Tax Act, 1961. 4. Being aggrieved by the order, the applicant society filed present appeal. 5. The Ld. AR submitted that the Applicant Society three schools and one college which are run at two different places/premises. The sammittee is looking after its affairs from the premises of S.D. Senior Secondary School, Canal Road, Narwana. The Sammittee has no branch. The area of operations of the Sammittee is only Narwana (District Jind) Haryana. The Ld. AR submitted that the....

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....vs. CIT-1, Chandigarh, 2018, ITAT Chandigarh Bench "B", 89 taxmann.com 131 vi) Dr. Bhim Rao Ambedkar Educational Society vs. CIT(Exemptions), 201, High Court of Allahabad, 88 taxmann.com 524 vii) Dawn Educational Charitable Trust vs. CIT, Supreme Court of India, 2016, 73 taxmann.com 61. 7. We have heard both the parties and perused all the relevant material on the record. It is pertinent to note that from the perusal of the by-laws of the society, all the clauses are general clauses which do not point out any charitable activity. In fact, from the objectives the society will purchase and sell immovable property as per society's needs. The CIT(Exemptions) rightly observed that the society purchased the property out of su....