TaxTMI 
TaxTMI 
2024 (8) TMI 350
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....-tax Act, 1961 (in short 'the Act'), respectively. As the issues involved in the captioned appeals are inextricably interlinked or in fact interwoven, therefore, the same are being taken up and disposed off by way of a consolidated order. 2. We shall first take up the appeal filed by the assessee institute in ITA No.199/RPR/2024, wherein it has assailed the impugned order on the following grounds of appeal: "1. That, the rejection of the application Form No. 10AB under Section 12AB is incorrect and unlawful. 2. That, the ld. CIT (Exemption) has erred in interpretation of the provisions governing the society not limited to Section 12AB, Section 11 etc. 3. The order passed by the Ld. CIT (Exemption) is alleged to be bad in law and cont....
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....vities of the Appellant cannot be held to be Commercial in nature and are not in violation of the proviso to Section 2(15) of the Income Tax Act. 7. The Ld. CIT did not consider the following comparable institutes that have been registered and are listed as Exemption Institutions with the Income Tax Department, and are operational in different parts of India: A copy of regular Registration Form no 10AC of the above said institutes are attached herewith. 8. On facts and circumstances of the case, it is prayed before your honor that the above mentioned grounds may please be considered and necessary directions may please be given to Ld. CIT (Exemption) for granting approval u/s 12A considering merits of the case. The same please be held ....
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....dum of Association, the main objects are as under:- * To conduct induction training course in driving of heavy motor vehicles. * To conduct induction training course in driving of light motor vehicles. * To conduct refresher and orientation training course for the driver who are in service. * To conduct training course for the driver who carry dangerous /hazardous goods including random periodic evaluation. 3. On perusal of documents submitted during the proceedings, it is noticed that the society is imparting various training courses and charging fees with GST on services rendered. Hence, the objects mentioned in the above MOA are commercial it nature and allow the assessee to involve in commercial activities which cannot be trea....
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....nt of registration/approval u/s.12AB of the Act. Also, provisional registration /approval granted u/s.12AB of the Act in Form 10AC vide URN No. AABAI9525QF20214 dated 28.05.2021 that was granted by the CPC, Bengaluru was cancelled as per the provisions of Section 12AB(1)(b)(ii)(B) of the Act. 5. The assessee institute being aggrieved with the order of the CIT(Exemption), Bhopal dated 19.03.2024, wherein its application for registration u/s.12AB of the Act had been rejected, has carried the matter in appeal before us. 6. We have heard the Ld. Authorized Representatives of both the parties, perused the orders of the lower authorities and the material available on record. 7. Shri Ameya Agasti, Ld. Authorized Representative (for short 'A....
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....Exemption), Bhopal, therefore, the matter in all fairness be restored to his file with a direction to re-adjudicate the same. 8. Per contra, the Ld. Departmental Representative (for short 'DR') relied on the orders of the lower authorities. 9. We have thoughtfully considered the contentions advanced by the Ld. Authorized Representatives of both the parties in the backdrop of the material available on record. Admittedly, it is a matter of fact borne from record that the CIT(Exemption), Bhopal vide SCN u/s.12AB of the Act dated 05.03.2024 had called upon the assessee institute to furnish reply to certain queries raised by him latest by 14.03.2024. Although, the assessee institute vide its letter dated 12.03.2024 (supra) had requeste....