2020 (5) TMI 591

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...."1.On the facts and circumstances of the case and in law, the learned Commissioner of I.T (E) Pune is not justified in rejecting the application for registration when the trust fulfills the conditions of section 2(15), 11, 12AA. The registration may please be accorded. 2. On the facts and circumstances of the case and in law, the learned Commissioner of I.T (E) Pune is not justified in rejecting the application for registration under section 12AA of the IT Act when the Trust exists solely for education and advancement of general public utility and not for profit. The trust may please be registered under section 12AA. 3. On the facts and circumstances of the case and in law, the learned Commissioner of I.T (E) Pune is not j....

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....n compliance by the trust and stressed upon the fact that Yashwantrao Chavan Academy of Development of Administration, Pune (Yashada) which is father trust for the state government employees training institute has been issued 12A of the Act. The Ld. AR of the assessee submitted that the Ld. CIT(Exemption) rejected the said application of the assessee as there is no fresh facts, was brought to the notice of Ld. CIT(Exemption) other than the reasons mentioned for rejection order passed by the Office on 27.12.2012 wherein it was held that the assessee is not doing any general charitable activities of public utility and was into training Departmental Officers and Staff of the State Revenue Department. 3. The Ld. DR for the Revenue has placed....

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....specific persons i.e. Govt. Employee only and as mentioned above, as per one of the objects of the trust, the applicant also expects to enhance its financial capacity through such activity. Therefore it cannot at all be termed as an activity for the benefit of public at large. 5.3 As regards the contention of the applicant that earlier rejection order dated 09.01.2013 was on account of non compliance such contention is totally ill founded. The reason for rejection- as prescribed in the earlier paragraph of this order itself shows that the relevant authority has also discussed the merits of the case in detail. Further the applicant has not submitted any material/facts now to require the undersigned to deviate from the observations m....