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TMI Blog2014 (7) TMI 473X X X X Extracts X X X X X X X X Extracts X X X X ..... s no limitation of time in the Act for submitting application for registration u/s 12A of the Act – CIT rejected the application of the assessee without any reasonable and justified basis - the CIT rejected the application of the assessee society without considering relevant facts and documentary evidence – Relying upon CIT v R.S.Bajaj Society [ 2014 (1) TMI 761 - ALLAHABAD HIGH COURT] - while granting registration u/s 12A of the Act, only the genuineness of the objects are to be seen – thus, the matter is remitted back to the CIT with a direction that the application shall be decided after considering all relevant facts and evidence as relied by the appellant society by affording due opportunity of hearing for the applicant society – Decid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ltural purposes only. Thus its purchase is not related to the object of the NGO in any way. It establishes that investment in building at ₹ 5,15,960/- as shown in the balance sheet of Shatabdi Public School as on 31/03/2011 has been made in the residential building from where the play school is being run. This is diversion of society s income to the owners of the house which alone renders the society ineligible for registration. Running the play school, distribution of blankets and organizing of health camp etc., can not be said as the charitable activities as defined U/S 2(15) of the IT Act, 1961. 7. The purpose of filing the return of income is that the availability of exemption should be evaluated each year to find out whether t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cultural activities to ensure an increase in peace and harmony among the people of the society without any distinction on the basis of caste, religion, sex, creed or race. Ld. Counsel of the assessee further submitted that the assessee society purchased land for expansion of school campus which was originally agricultural land and the same land was intended to be used for school after change of land use but the CIT only picked up this fact and rejected the application of the assessee for registration u/s 12A of the Act without any justified and cogent basis. 6. Replying to the above, ld. DR submitted that the appellant society came into existence w.e.f. 16.11.1992 but the application for registration was filed late on 30.03.2012. Ld. DR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on u/s 12A of the Act. 8. In view of above, we are of the considered opinion that the CIT, Meerut rejected the application of the appellant assessee without any reasonable and justified basis. We also observe that the CIT rejected the application of the appellant society without considering relevant facts and documentary evidence relied by the assessee. At this point, we also respectfully notice the decision of Hon ble High Court of Allahabad in the case of CIT v R.S.Bajaj Society (2014) 222 Taxman 111 (Allahabad) wherein it has been held that while granting registration u/s 12A of the Act, only the genuineness of the objects are to be seen. 9. Accordingly, on the basis of foregoing discussion, impugned order is set aside and the issu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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