2020 (4) TMI 559

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....on 12AA of Income Tax Act ("I.T. Act", for short). The appeal has been filed on the following ground: "On the facts and in the circumstances of the case and in law the order of the learned Commissioner of Income Tax (Exemption), Chandigarh rejecting the application for Registration u/s 12A of the Income-tax Act, 1961 is arbitrary, misconceived, fallacious and illegal and having been done on imaginary, fictitious and unsubstantiated grounds must be quashed with further directions to grant the registration as sought." (B) The Assessee filed application for registration under Section 12A of I.T. Act read with Section 12AA of I.T. Act on 30.03.2016. Vide the aforesaid impugned order dated 27.09.2016, the Ld. CIT(E) rejected the asse....

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....per Book containing the following particulars was filed from the assessee's side: 1. Copy of ITRA-5 & ITR-7 for AY 2016-17 with Instructions 2. Copy of affiliation certificate granted by the Haryana School Education Board 3. Copy of Certificate Registration of Society 4. Copies of Bye-Laws and Memorandum of Association of the Society with English Translation (C) At the time of hearing before us, the Ld. Counsel for assessee submitted that for the purpose of registration under Section 12A read with Section 12AA of I.T. Act, it is of no relevance whether or not tax was deducted at source from salary of the staff. He also contended that it was of no relevance for the purposes of registration under Section....

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.... 27.09.2016 of the Ld. CIT(E). She could not bring any facts or circumstances to our attention to show how any of the requirements under Section 12A read with Section 12AA of I.T. Act are not fulfilled by the assessee. (D) We have heard both sides patiently. We have also perused the materials available on record. It is not in dispute that the assessee is engaged in the activity of education which qualifies as "charitable purpose" within the meaning of Section 2(15) of I.T. Act. It is also not in dispute that there is no reference in the impugned order dated 27.09.2016 of Ld. CIT(E), whatsoever, to any facts and circumstances which can be said to be violative of provision of Section 12A read with Section 12AA of I.T. Act. No materials hav....