2017 (10) TMI 1513

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....the Registrar of the Societies on 17.07.2002 which got renewed under the Haryana Registration & Regulation of Societies Act, 2012 on 06.11.2013 with the Distt. Registrar, Firms & Societies, Panipat. An application for registration u/a 12AA was filed before the CIT in Form No.10A on 20.01.2014. During the course of hearing of the registration, ld. CIT examined the activity of the assessee as per its Memorandum of Association. He also examined the various details filed by the assessee society from time to time. From the details furnished by the assessee society, ld CIT observed that the members of the assessee society are drawing higher salary as compared to the prevalent rates, which has no justification. On perusal of the Memorandum of Asso....

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....13(1)(c). In view of the above, the ld. CIT rejected the application for registration u/s 12AA on the ground that the objects of the society/trust and the genuineness of the activities could not be proved satisfactorily by the assessee. 3. Aggrieved with such order of the CIT, assessee is in appeal before the Tribunal by raising the following grounds :- "1.) That on the facts & in the circumstances of the case Learned CIT has erred in refusing to grant Registration u/s 12AA of the I.T. Act, 1961. The appellant society is a genuine charitable society liable to Registration as applied for. 2.) That The Trustees have not taken undue advantage or benefit from the society. 3.) That the Samiti is solely educational i....

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....e 9 of the Paper Book, which contains the list of persons or list of staff with their qualification and salary, he submitted that merely because the occupation of the ladies had been shown as housewife at the time of registration the same cannot be a ground to deny registration on being appointed as teachers and paid salary commensurate with their qualification. He submitted that denial of registration u/s 12AA by ld. CIT under the facts and circumstances of the case is unjustified since the assessee trust is imparting education and the objects of the society has not been proved to be non-charitable in nature. 5. Ld. DR on the other hand heavily relied on the order of the ld. CIT. 6. We have considered the rival arguments made by both....