TaxTMI 
TaxTMI 
2026 (3) TMI 1216
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....h the objects of imparting education. The assessee filed applications dated 17.06.2024 and 18.06.2024 vide Form 10AB seeking registration u/s.12AB and approval u/s.80G(5) of the Income Tax Act, 1961 (hereinafter referred to as the "Act") respectively. Thereafter, the ld.CIT(E), issued notices upon the assessee, who filed detailed replies along with relevant documents as required by the ld.CIT(E). Subsequently, the ld.CIT(E) rejected both the registration u/s.12AB and approval u/s.80G(5) of the Act by passing separate orders dated 30.12.2024. 3. Aggrieved by the above order of the ld.CIT(E), the assessee preferred an appeal before us. 4. Brief facts of the case emanating from the records are that the assessee is a public charitable tru....
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....and a copy of the same was submitted by the assessee. The assessee also submitted documents for curriculum, time table, subjects taught, Transfer certificate and explained that the students who leave this institution get admitted into other schools/institutions. 5. Thereafter, the ld.CIT(E) rejected the applications of the assessee by way of order dated 30.12.2024. In his order rejecting the application, the ld.CIT(E) made the following observations that: (a) Receipt from educational activity were applied towards "camp expenses", "salary", "professional charges", "rent" etc and not applied towards charity as envisaged u/s.2(15) of the Act. (b) The activities of the trust cannot be held 'education' as the trust has not i....
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....ted by the NIOS is recognised is on par with the CBSE conducted courses. On the issue of application of income and scholarships, the ld.AR for assessee submitted that in the earlier years the income was applied to charitable activities and that scholarships were given in earlier years too. In support of their arguments, the ld.AR counsel for assessee filed a paperbook containing the trust deed, audited financials for the past 4 years, reply letters (dated 07.11.2024, 11.12.2024, 18.12.2024) along with the documents attached for each letter, Details of recognition of NIOS by Ministry of Human Resources). On the other hand, the ld.DR supported the order of the ld.CIT(E). The ld.AR for assessee further submitted before us, that the recognition....
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....the said applications by way of orders dated 30.12.2024 on various grounds as captioned above. 11. On perusal of the records submitted by the ld.AR we find that the National Institute of Open Schooling (NIOS), formerly known as the National Open School, was established in the year 1989. The NIOS is an autonomous organisation set up by the Ministry of Human Resource Development, Government of India. Through the notification dated 11.12.2002, the ministry notified that the courses of NIOS are to be treated in equivalence of other boards and that the NIOS is also vested with power to conduct Secondary and Sr. Secondary levels of examinations. It is pertinent to note that students who have completed their schooling by way of NIOS are also el....