2025 (10) TMI 951

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....stration u/s 12A of the Act. 2. Brief facts of the case are that assessee is a society engaged in the running of school in the name of "Adarsh Public School" at Dayal Sar Road, Uttam Nagar, Delhi. The assessee has filed applications online on 17.07.2019 in Form 10A & 10G for seeking registration u/s 12AA and exemption u/s 80G of the Act. 3. Ld.CIT(E) by observing that the assessee has paid rent to its President in last year though, no rent was paid prior to that and further observed that fire safety certificate was issued for only Ground +1 floor whereas school is running in Ground + 3 floor therefore, the genuineness of the trust is not established and thus the application for registration u/s 12A was rejected. 4. Against the said....

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.... section 12A(a) of the Act, is bad both in the eye of law and on facts: - Ground No.2 The appellant craves leave to add, amend, alter, delete, rescind, forego or withdraw any or all the grounds of appeal at any time before or during the course of hearing." 6. Ground of appeal Nos. 1 (i) and 1(ii) raised by the assessee, are with respect to the rejection of the registration u/s 12A of the Act therefore, they are taken together for consideration. 7. Before us, ld.AR submits that the assessee is a charitable society established on 22.01.2003 and registered under the Society Registration Act, 1860. The assessee is dedicated to provide quality primary education to the needy and poor children of society at nominal fees. It....

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....submits that the assessee has failed to comply with statutory obligations therefore, Ld.CIT(E) has rightly denied the registration u/s 12A of the Act to the assessee society which order deserves to be uphold. He prayed accordingly. 10. Heard the contentions of both parties and perused the material available on record. In the instant case, the registration u/s 12A was rejected for the reasons that the rent was paid to the President of the society and violation of fire safety norms. Form the perusal of the order, we find that nowhere in the order, the Ld. CIT(E) doubted the charitable activities carried out by the assessee which are in the shape of running of primary school where education was provided to the needy and poor students. This ....

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....paid by the assessee-Society to the Secretary or to his wife. No dispute has been raised to the fact that the assessee- Society is running a school as per its aims & objects. The CIT while rejecting the application has not doubted the genuineness of aims and objectives of the assessee-Society. On the other hand the Assessing Officer while finalising the assessment for assessment year 2010-11 under Section 143(3) of the Act has specifically recorded the finding that the income earned by the Society has been utilized for educational purposes." 13. In aforesaid case the application u/s 12A of the Act was rejected for the ground that the Secretary of the society was getting lease rent for running school who had requisite qualification was pr....