2026 (3) TMI 163

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....led by the assessee, we condone the delay for which sufficient cause is shown, and admit the appeals for adjudication. 4. In the present appeal Assessee has raised the following grounds: 1. Order passed by Ld. CIT(Exemption) is illegal, arbitrary and bad in law. 2. On facts and in circumstances of the case Ld. CIT(Exemption) was not justified in holding that the society is not eligible for getting registration and thus rejecting the application of appellant for registration u/s 12AA of the IT Act. 3. On facts and in circumstances of the case Ld. Commissioner of Income Tax was not justified in holding that the activities of the society are not genuine and therefore rejecting the claim of exemption u/s 10(23C)(ii....

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.... though it was not running a formal educational institution. * The activities of the society were held not to constitute "education" within the meaning of Section 2(15), relying on the decision of Sole Trustee, Lok ShikshanSansthan (101 ITR 234, SC) 8. Feeling aggrieved by the order of the CIT(E) the assessee is in appeal before us on the grounds mentioned in the appeal. 9. The Ld. AR, submitted that the assessee had duly complied with the statutory requirements for seeking registration. He argued that: * The assessee is a Government-financed society carrying out scientific training, awareness workshops, and demonstrations for students, teachers, and researchers, which clearly fall within the ambit of "education." ....

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....h itself shows lack of bona fides. 12. We have carefully considered rival submissions and perused the record. It is noted that the assessee society is engaged in promoting science and technology through training, workshops, and awareness programmes, financed entirely by Government grants. The accounts are subject to audit and scrutiny by Government agencies including the CAG. These facts are not in dispute. 12.1. In our view, the rejection of registration by the Ld. CIT(E) is not sustainable for the following reasons: * At the stage of registration u/s 12AA, the Commissioner has to examine whether the objects are charitable and whether the activities are genuine. He cannot go into the manner of application of income or past t....