9911796707
TMI Blog2012 (4) TMI 421X X X X Extracts X X X X X X X X Extracts X X X X ..... e earlier known as Literacy Removal Educational Society is a registered society under the Societies Registration Act, 1860 vide Registration No. 144 dated 27.9.2007. The basic aims and objects of the society is to provide elementary education to the street children and the children living in slum. At present, it is running two motivational centres for elementary education at 2094/31, Green Park Colony, Kanheli Road near Storm Water Disposal, Rohtak and Palika Colony near Bhiwani Road Flyover, Rohtak. It has applied for grant of registration under sec. 12A of the Act. The application in Form No.10A was received by the Office of the Commissioner on 28.3.2011. Alongwith application, assessee has appended copy of Memorandum of Association, rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y and was registered with the District Registrar, Rohtak. The Assessing Officer has reported that the society/trust has filed its income & expenditure statements for the assessment year 2008-09, 2009-10 and 2010-11 under which more than 85% of receipt expenses have been shown except in the year 2007-08 relevant to the assessment year 2008-09. For the assessment year 2008-09, the society has shown 21.04% surplus over the gross receipts. Thus, the Joint CIT/Assessing Officer did not clearly recommend the case for registration u/s. 12AA of the Income-tax Act. Keeping in view the aforesaid facts and circumstances, neither aims/objects and terms of memorandum are of the charitable nature, nor are there any activities which may be put to a test ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posal, Rohtak and Palika Colony near Bhiwani Road Flyover, Rohtak, giving elementary education to the street children and children living in slums etc. For charitable activities done in last three years, the society has submitted appreciation certificate issued by various dignities and social and charitable organizations and copies of cuttings of news papers. Keeping in view the facts and circumstances as narrated above, the registration u/s. 12AA of the Income-tax Act, 1961 of the Society is recommended". 3. The learned counsel for the assessee thereafter took us through the letter of the Joint Commissioner dated 20.9.2011 available on page 15 of the paper book. He pointed out that learned Joint Commissioner though did not recommend the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the rival contentions and gone through the record carefully. Section 12AA(1)(a) provides that the Learned Commissioner on receipt of an application for registration of a trust or institution made under clauses (a) or (aa) of sub-section (1) of section 12A shall: (a) call for such documents or information from the trust or institution as he thinks necessary in order to satisfy himself about the genuineness of activities of the trust or institution and may also make such inquiries as he may deem necessary in this behalf; (b) After satisfying himself about the objects of the trust or institution and the genuineness of its activities, he - (i) shall pass an order in writing registering the trust or institution; &nbs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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