2025 (10) TMI 1049

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ant of final registration and cancelling the provisional approval granted earlier. The activities of the trust are completely genuine and the nature of the trust is charitable and the appellant qualifies for registration under section 12A of the Act. It is therefore prayed that the provisional registration granted under section 12AB be restored and the matter may please be set aside to the file of the CIT(Exemption) with appropriate direction. 2) The appellant hereby reserves the right to add, alter, amend or delete any ground/s of appeal." Submission of Ld.AR : 2. Ld.Authorised Representative(ld.AR) filed a paper book. Ld.AR submitted that assessee is running school which is duly approved by government. Ld.AR submitted that all details were filed before CIT(E). Submission of Ld.DR : 3. Ld.Deprtmental Representative supported the order of the ld.CIT(E). Findings and Analysis : 4. We have heard both the parties and perused the records. 4.1 The ld.Commissioner of Income Tax (Exemption)-Pune herein referred as ld.CIT(E), has rejected the application of the assessee for registration u/s. 12A r.w.s 12AB of the Act. The relevant paragraphs of the Order of th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Income Tax(Exemption). 4.6 On verification we have observed that following documents were filed by the Assessee before the ld.Commissioner of Income Tax (Exemption) Pune. • Copy of trust deed. • Copy registration certificate issued by Charity Commissioner • Copy of Financials • Copy of Certificate issued by Maharashtra Government to run school by the assessee. • Note on activities • Copy of Order u/s 12A granting Provisional Registration dated 07/10/2022 which is valid till A.Y.2025-2026. 4.7 We have read the Trust Deed filed by the Assessee. The Objects of the society are as under : • To promote cause of education. • To help raise cultural standards • The aim and objects may be carried on by establishing educational institutions, literary classes, library, study classes, arranging lectures, debates, publishing literatures and any activity which in the opinion of the executive committee will promote above aims and objects. • To remain non-political. 4.8 Thus, one can understand that the Aims and Objects of the Assessee society are mainly educat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n levelled by the ld.Commissioner of Income Tax(Exemption) in the order that assessee failed to file the details called-for.We are pained to note that the ld.Commissioner of Income Tax(Exemption) has not applied his mind at all, rather he has not even bothered to read the application. In the application filed by the Assessee in Form 10 AB, the Assessee has specifically mentioned that Objects are Educational. In the Form 10AB, the assessee has mentioned that it is registered with Charity Commissioner and the registration number is also mentioned in the form. In the coloumn number 10 of the Form 10AB, the assessee has mentioned that it is running a school called New English High School and Junior College at Netaji Chowk, Ulhasnagar, Maharashtra Pin code 421004. Assessee's Bank details, Income, Grants received from Government are also mentioned in the form. 9. We have already reproduced the List of documents which were submitted along with the form 10AB and then during the proceedings before the ld.Commissioner of Income Tax (Exemption). However, the ld.Commissioner of Income Tax (Exemption) has not bothered to read the Form 10AB, documents, but merely wrote in the Order that detai....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... law for the time being in force by the trust or institution as are material for the purpose of achieving its objects; (ii) after satisfying himself about the objects of the trust or institution and the genuineness of its activities under item (A) and compliance of the requirements under item (B), of sub-clause (i),- (A) pass an order in writing registering the trust or institution for a period of five years; or ^67[(B) if he is not so satisfied, pass an order in writing,- (I) in a case referred to in sub-clause (ii) or sub-clause (iii) or sub- clause (v) of clause (ac) of sub-section (1) of section 12A rejecting such application and also cancelling its registration; (II) in a case referred to in sub-clause (iv) or in item (B) of sub-clause (vi) of sub-section (1) of section 12A, rejecting such application, after affording a reasonable opportunity of being heard;] 11.3 Thus, as per the Section 12AB of the Act, the ld.Commissioner of Income Tax(Exemption) has to satisfy about Genuineness of the Activities, Charitableness of the Objects and Non violation of any other law applicable. 11.4 Thus, we have to consider Objects and Activiti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e activity. Therefore, considering the totality of the fact of the case, as the assessee had already commenced its activities which is also not held to be non-genuine by the ld. CIT(E), we are inclined to allow the appeal filed by the assessee & direct the ld. CIT(E) to grant registration u/s 12AB of the Act. It is ordered accordingly. 12. In the result, appeal filed by the assessee is allowed. "Unquote. 14. In the result, Appeal of the Assessee is allowed. ITA No.1324/PUN/2025 15. This is an appeal against the order under section 80G(5) of the Act, dated 27.01.2024. Ld.CIT(E) has rejected assessee's application for registration under section 80G(5) of the Act, only on ground that provision of section 12A(1)(ac)(iii) of the Act has been rejected vide order dated 27.01.2024. 15.1 Since we have already directed the ld.CIT(E) to grant registration under section 12AB r.w.s. 12A of the Act, in ITA No.1323/PUN/2025 above, the Assessee is also eligible for registration u/s.80G(5) of the Act, as ld.Commissioner of Income tax(Exemption) has not brought on record any other reason for not granting registration u/s.80G(5) of the Act. Accordingly, the ld.CIT(E) is directed ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....µà¤¿à¤¶à¥à¤µà¤¸à¥à¤¤ व्यवस्थेचे नाव ........ न्यु ३० हासनगर .*************** 26" सार्वजनिक विश्वस्त व्यवस्थांच्या नोंदणी पुस्तकातील कमाकि" श्री. घनश्यामए4:पाणीयास प्रमाणपत्र दिले. आज दिनांकः ... ४८१५११०० ....... १९९ रोजी माझ्या सद्दीनिश्ती दिले. धर्मादाय म ल. यान्त म.टा.meaL à¤....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....२ मार्च १९९८ २) शिक्षण संचालनालय ; महाराष्ट्र राज्य पुणे यांचे पत्र क्र.एचएससी /१०९६/१६-९७ /अधिकार प्रदान १२ दिनांक २२.०६.९८ ३) शिक्षणनिरीक्षक (दक्षिण /उत्तर /पश्चिम) शिक्षणाधिकारी (माध्य.), जि.प.ठाणे रायगड, यांचेपत्र क्र. महोदय, :: शिक्षण सà¤....