9911796707
TMI Blog2013 (6) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... in these appeals are based on identical set of facts, therefore, for the sake of convenience, both these appeals are decided by this common order. 3. Grounds raised in ITA NO.467/Agra/2012 read as under :- "1. Because the 'CIT' has erred in law as well as in the facts and circumstances of the case in rejecting the application filed by the appellant for registration under section 12AA of the 'Act'. 2. Because impugned order passed is wholly vitiated in law as the CIT never provided any opportunity is being heard before passing adverse order and confronting the 'appellant' with intended adverse inference. 3. Because inference drawn by CIT to show the dis-satisfaction to the genuineness of activities of 'appellant' are misconceived and un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... charging substantial fees from the students to whom it imparts education and after meeting out the administrative expenditure on running of college, staff salary, establishment etc. the assessee society earned surplus profit every years. The CIT noted that the surplus profit in different years are as under :- Sl.No. Financial Year Amount 1. 2007-08 Rs.44,35,371/- 2. 2008-09 Rs.34,12,060/- 3. 2009-10 Rs.31,64,052/- 4. 2010-11 Rs.62,45,060/- 5. On the basis of surplus and other documents, the ld. CIT noted that education per se, is not a charitable activity and all educational institutions do not automatically qualify as charitable institution. He noted that only education imbued with an element of charity can be called, a ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ld. CIT passed the rejection order at camp, Lucknow. On query from the Bench, learned Authorized Representative submitted that the rejection orders of learned CIT were passed within six months from the date of filing of application. He further admitted that draft orders have not been put up by ITO (Tech.) before ld. CIT. However, the learned Authorized Representative relied upon the order of ITAT Agra bench in the case of Gyan Deep Public School vs. Commissioner of Income Tax-II, Agra in ITA No. 445/Agra/2012 order dated 15.02.2013 wherein another order of the Agra Bench in the case of Shiksha Society Vs. CIT in ITA No.418/Agra/2010 order dated 18.05.2012 followed and registration was granted. The ld. Authorized Representative has also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity of hearing in this regard. The ITO (Tech.) has called the details from the assessee. The CIT examined these details only on 07.08.2012 and the order passed at Kanpur which itself appears that the assessee was not provided sufficient opportunity of hearing. The proviso of Section 12AA(1) provides that no order shall be passed unless the society has been given a reasonable opportunity of hearing. 9. As regards the order of the ITAT Agra Bench in the case of Gyan Deep Public School (Supra) relied by the learned Authorized Representative does not help to assessee as the facts are different in that case than the case under consideration. In that case the ITO (Tech.) put up the draft order before ld. CIT and CIT without examining approved th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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