2020 (2) TMI 319

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....MA CHOWLA, VICE PRESIDENT AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Appellant by: Sh. Piyush Kaushik, Adv. Respondent by: Sh. H.K. Choudhary, CIT DR ORDER PER SUSHMA CHOWLA, VP The present bunch of appeals filed by different assessee are against consolidated order of Commissioner, Moradabad dated 10.07.2008 under section 12A/12AA of the Income Tax Act. 2. The present three appeals ....

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....he said societies existed only for the purpose of imparting education. In these circumstances, it was observed by the Tribunal that where the societies were running educational institution without any profit motive, then even if funds were given inter se between the societies, could not be ground to refuse the registration to the assessee societies unless it was shown that some personal benefit wa....

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.... existence since 31.10.2002 but application under section 12A of the Act was moved on 26th March, 2008, copy of which is placed at page 17 of the paper book. The Commissioner, Moradabad vide its order dated 10.07.2008 had refused registration under section 12A /12AA of the Act. Our attention was drawn to the audited accounts of each of the entity starting from Assessment Years 2006-07 onwards and ....

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....pted by the Hon'ble High Court. As far as the genuineness of the activities of the assessee society were concerned, the assessee had filed on record the audited accounts for different assessment years alongwith the assessment orders for the respective years and no adverse comments have been made against any of the assessee society, which are listed before us. 8. In such facts and circumstances ....