2018 (3) TMI 2070

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....of appeal:- "1. That the Ld. CIT has grossly erred in facts and circumstances of the case to refuse the registration u/s 12AA(1)(b)(ii) of the Income-tax Act, 1961. 2. That the order of refusal of registration is not justified. 3. That the institution applied for registration on the basis of charitable AIMS and OBJECTS of the trust, therefore, rejection of registration on the ground that the institution is Religious Minority Institution covered U/s 13(10(b) giving the benefit to Sikh Students is not proper. 4. That the aim and object of the society to promote educational institution, uplift men of poor sector of the society and other charitable activities cannot be treated as Religious Minority Institutio....

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....community or caste. It is contended that there is no restriction to a particular religious community, but in fact there is no such object of the Society. The objects of the Society, in clause (3) of the Constitution of Society, are as under:- "सभा की स्थापना के उद्देश्य ज्ञापन में अंकित निम्नानुसार है :- 1. विद्या विज्ञान, कला त&#2341....