9911796707
TMI Blog2014 (5) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... come Tax-I, Chandigarh declining registration under Section 12AA of the Act was dismissed. The appellant was registered as a Society on 13.04.2012. The appellant filed an application for registration of a Society under Section 12AA of the Act. A perusal of the order passed by the Commissioner of Income Tax shows that one 'Shishu Niketan Model School' is an existing Society registered under Section 12AA of the Act. The said Society is running four schools i.e. two in Chandigarh, one each in Mohali and in Panchkula. The appellant was established to take over on lease the management of one of the schools. The Commissioner found that the appellant has only proposal to take on lease the management of the existing school, but it has not yet take ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble in nature and we are in conformity with the finding of the Commissioner of Income Tax that though the assessee society was registered with Registrar of Societies on 13.04.2012, but no activity had been started up to the date of present proceedings and in the absence of the same there was no material to verify the objects and activities of the society and their genuineness. In view thereof, we uphold the order of Commissioner in refusing to grant registration to the assessee under Section 12AA of the Act and the grounds of appeal raised by the assessee are thus dismissed." Before this Court, the assessee has framed as many as six substantial questions in the memorandum of appeal, but we find that following substantial question of law ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, the genuineness of the activities of the appellant cannot be pre-judged only for the reason that the activities have not been undertaken. On the other hand, learned counsel for the respondent referred to a Division Bench judgment of Kerala High Court reported as Self Employers Service Society Vs. Commissioner of Income Tax (2001) 247 ITR 18, wherein registration was declined. Having heard learned counsel for the parties, we find that in the judgment referred to by learned counsel for the respondent, the Society in question had not done any charitable work. The activities carried on were found to be only for the purpose of generating income for its members. Therefore, it is not a case where the activities, which were yet to be started, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
