TaxTMI 
TaxTMI 
2024 (10) TMI 757
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....s allowed and the documents are taken on record. Registry to place the same at appropriate place. CM-13886-CII-2024 Application filed by the appellant for waiving the cost on the officer in-charge concerned is dismissed. Main case 1. Counsel for the appellant was heard on merits. 2. This is an appeal preferred by the Revenue against the order passed by the ITAT dated 06.08.2019 whereby the appeal of the respondent-Unique Educational Society (appellant therein) was allowed, and the order passed by the CIT (E) refusing to register the respondent-Society under section 12A read with section 12AA of the Income Tax Act, 1961 vide its order dated 30.06.2018 was set aside. 3. The respondent-Society had applied for registration ....
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....nd that as per the Government of India, Ministry of Labour and Employment, the Committee approved affiliation upon recommendations of the NCVT. In the list of such institutions which have been approved, the name of Mahatma Gandhi Private ITI, district Yamunanagar run by the society is placed at number one. The Government of Haryana has also given approval to the society for establishment of the private Industrial Training Centre in the name and style of 'Mahatma Gandhi Industrial Training Centre', and has granted affiliation from the State Council for Vocational Training. 7. After being convinced, the Tribunal proceeded to pass orders directing the CIT (E) to register the society under Section 12A and 12AA of the Act. 8. Learned couns....
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....10+2 degree is awarded by the NCVT. That the courses run by the appellant being for promotion of skill development and training, class rooms teaching and trainings are designed for generation of employment opportunities for village youths and the same have been duly recognized by the state government as well as Central Government. We are convinced that the vocational educational training programme run by the appellant society are systematic programme imparting class room as well training with focus on employment generation. The education given by the appellant, in our view, can safely be said to be in the mode of systematic instructions / schooling or training given to the young in preparation for the work of life and, in our view, duly fal....
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....ce if the receipts were received in cash or through banking channel. Moreover, whether the receipts are towards corpus funds or for application is to be seen at the time of assessment." 12. The Kerala High Court in Commissioner of Income Tax, Kottayam (supra) has held as under: "6......... However, when a particular institution, as in the above case, is involved in implementation of welfare schemes of the Government, we cannot find any charity in that. The mere assertion that there is no profit motive will not suffice especially when for implementing the schemes the assessee takes money from the State Government or the intermediary. The further contention that surplus is applied in the deficit of other program is a perfect groun....
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....f the State implemented with State funds is claimed as charity by the implementing agency, who receives consideration for such implementation." 13. The Supreme Court in New Noble Educational Society vs Chief Commissioner of Income-Tax and another;(2022) 448 ITR 594 has held as under: "16. While answering questions of law nos. 1, 3 and 4 (supra), we find that essentially the ITAT has held the order passed by the CIT cancelling the registration on 02.03.2010 to be without jurisdiction and without authority in law. It has stated so as the amendment was made in Section 12AA(3) of the Act by the Finance Act of 2010 empowering the Commissioner to cancel the registration granted under Section 12A of the Act where it reaches to a conclu....