2019 (12) TMI 700

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....ng an application under Section 12AA of the Act. The appellant has raised the following substantial questions of law :- "1. Whether on the facts and circumstances of the case and in case, the Hon'ble ITAT is correct in directing the registration to be accorded instead of reverting it back for re-examination in the light of judgment of The Hon'ble Allahabad High Court in appeal No. 112 of 2013 in the case of CIT, Meerut Vs. M/s. A.R.Trust,Meerut, wherein it was held that the Tribunal could have ordered for setting aside the order of Registering Authority refusing registration but it could not have directed for registration straight away in as much as there has to be satisfaction recorded by the Registering Authority which wa....

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....different heads in receipt and payment account ? 6. Whether on the facts and circumstances of the case, the order of the Appellate Tribunal is contrary to the evidence and material on the record of the case and therefore, perverse ?" 2. A few facts necessary for adjudication of the instant appeal as narrated therein may be noticed. The respondent was registered in the year 2004. It started the present school with effect from 1.4.2006 up to Class- Vth which was affiliated by the Central Board of Secondary Education (CBSE) for Class 10th on 28.3.2008 and upgraded to Senior Secondary level on 25.3.2010. It had appointed total number of 26 staff members and had 266 students. It had collected a sum of Rs. 51.33 lakhs and had paid sal....