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TMI Blog2014 (4) TMI 511X X X X Extracts X X X X X X X X Extracts X X X X ..... uncil, New Delhi and U.P. State Medical Faculty, Government of U.P., Lucknow. The fee charged by the institution is "normal" which is apparent from the Income and Expenditure account. The hostel facility has been provided to very few needy students. The fee is normal which is apparent from the Income and Expenditure account. 2. Because in any view, without properly appreciating the aims and objects of the society, the rejection of registration u/s. 12AA is wrong, illegal, without proper opportunity, bad in law and against the facts & law of the case.' 2. We have heard the ld. representatives of both the parties, perused the impugned order and considered the material available on record. 3. Briefly, the facts of the case are that the assessee filed application for grant of registration u/s. 12AA of the IT Act in prescribed form before the ld. CIT on 31.03.2011. The ld. Commissioner in order to verify the activities and objects of the assessee-society directed the report from the AO who has reported that the assessee is running general nursing and midwifery In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raining institute for imparting education in Jhansi Bundelkhand region, organizing various free health check-up camps in rural area of Bundelkhand. PB-19 & 20 are fee structure annually and in session 2010-11 fees shown is Rs.48,600/- annually. PB-20 is the fee structure for session 2011-12 annually at Rs.51,600/-. PB-38 is the income & expenditure account and after spending entire amount and incurring expenditure on educational activities, the surplus was left at Rs.33,563/- only. PB-42 is the details of hostel fees, which is charged from the students @ Rs.36,000/- per year and hostel was provided only to six students, out of which salary is also paid to the warden, guard, peon and amount was also spent for fooding etc. PB-46 is tuition fees receivable. He has submitted that the Commissioner has wrongly given finding that the assessee charged very high fees and the assessee was running for profits. The ld. Commissioner also gave wrong finding of charging Rs.45,000/- for hostel facility. There is no profit motive of the assessee as it was imparting education only and was having charitable objects only. PB-22 is photographs for doing free medical check up camps. Hostel is integral p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the impugned order. 6. We have considered the rival submissions and the material on record. Section 12AA of the IT Act provides as under : "12AA. Procedure for registration.- (1) The Commissioner, on receipt of an application for registration of a trust or institution made under clause (a) for clause (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; and (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; (ii) shall, if he is not so satisfied, pass an order in writing refusing to register the trust or institution, and a copy of such order shall be sent to the applicant : Provided that no order under sub-clause (ii) shall be passed unless the applicant has been given a reasonable opportunity of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of consideration of application for registration u/s. 12AA, the ld. Commissioner is only required to satisfy himself about the objects of the assessee and genuineness of its activities. The definition of charitable purposes includes relief for poor, education and medical relief. Hon'ble Supreme Court in the case of Aditanar Educational Institution v. Addl. CIT [1997] 224 ITR 310 held as under : "Held, affirming the decision of the High Court, that it would be unreal and hypertechnical to hold that the assessee-society was only a financing body and would not come within the scope of "other educational institution" as specified in section 10(22) of the Act. The object of the society was to establish, run, manage or assist colleges or schools or other educational institutions solely for educational purposes and in that regard to raise or collect funds, donations, gifts, etc. Colleges and schools were the media through which the assessee imparted education and effectuated its objects. In substance and reality, the sole purpose for which the assessee had come into existence was to impart education at the leve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "1. To Organize Seminars and Camps in rural areas with Nursing staff and with the help of N.G.Os and I.M.A. Import Nursing Training which include training for E.C.G. Lab Technician, Pharmacist etc. 2. To provide feeless medical services to poor and helpless patients of Cancer, AIDDS, TB and other infectious diseases and to organize camps from time to time in rural areas. 3. To organize meetings and seminars in order to maintain gender proportion. 4. To organize Seminars and camps with nursing staff and with the help of NGSs and IMA and to run various nursing training (Diploma in Nursing, B.Sc. Nursing, M.Sc. Nursing) including ECG Technician, Lab Technician, Pharmacist and all other Para Medical courses." 6.6 The assessee is, therefore, imparting education and was running the institution, Raghvendra Hospital & Nursing Training Institute and was registered with the Indian Nursing Counc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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