2022 (10) TMI 1248

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....d. 2. The facts in brief are appellant had filed an application for registration u/s 12A(1) of the Act in Form 10A on 26.03.2019 with the Commissioner of Income Tax (Exemptions), Lucknow. The appellant trust is engaged in imparting education by running two institutions namely Guru Govind Singh Collection Education and Swami Dayanand Sarswati Educational Institute and offering B.Ed., BEID, DEIED, B.Pharma courses. The copy of trust deed and supplementary deed is available on page no. 67-88 of the paper book and page no. 95-121 and 155-170 has copy of affiliation / recognition certificates. The Ld. CIT (A) had put detail questionnaire of 27 points which were replied by the appellant and the copy of which is on record along with necessary a....

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....e the fact that assessee was running an educational institution and the cases of earlier years were accepted u/s 143(3) only after considering activities as charitable in terms of section 10(23C)(iiiad). 4. CIT (A) grossly erred in refusing to grant registration u/s 12AA without any adverse finding on its charitable activity of Education. 5. Your appellant therefore prays that looking to the facts and circumstances of the case, the said CIT order be deleted and registration u/s 12AA be granted. 6. Your appellant further reserves her right to add, alter or to amend any of the aforesaid grounds at the time of hearing of an appeal." 4. Heard and perused the record. 5. The moot question involved is sustainabilit....

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....bservation of lack of supportive documents / bills / vouchers to examine the genuineness of activity is a vague and non-specific observation which cannot be sustained. It was submitted that without finding anything adverse into objects of appellant-trust on the lack of evidence about activities, Ld. CIT(E) has given erroneous findings. Ld. Counsel specifically relied judgment of Agra Tribunal in ITA No. 03/Agr/2021, Doctor Madan Lal Atri Charitable Trust vs. CIT Exmp., Lucknow to contend that in similar circumstances, the Agra Bench had observed that the Commissioner (Exemption) can inquire into compliances of law which are material for fulfillment of the objects of assessee and an inquiry cannot be made about the approvals or permissi....

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....page no. 95-121 of PB. A careful perusal of same shows that they are primarily in regard to courses run by Swami Dayanand Sarswati Educational Institute recognized by NCTE National Counsel for Teacher Education and Mahatma Jyotiba Phule Rohilkhand University, Bareilly. The relevant letter dated 10.05.2018 available at page no. 155 is part of copy of affiliation / recognition certificates available at page no. 154-170 of the paper book and labled as annexure 19. However, the submissions in regard to query of CIT(E) had Annexure up to 18 only and the last annexure being annexure no. 18 i.e copies of news advertising of the school which is available at annexure 18, running from page no. 150-153 of the paper book submitted before this Bench. Th....