2014 (12) TMI 630

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..... ust and the number of students - nearly 80 teaching and non-teaching staffs are also working - the trust is carrying on the objects for which it is established and therefore, the trust is entitled to be registered u/s 12AA - once the object of the trust is fulfilled, the trust cannot be denied the benefit of Section 12AA – thus, the order of the Tribunal is upheld – Decided against revenue. - Inc .....

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..... nstitution, the trust identified rented building at No.8A, Gokulam Main Road, Jayalakshmipuram, Mysore and started a Nursery and Primary School in the building. In the year 1999, they obtained agricultural land for housing their school building. They applied for necessary approval from the Deputy Commissioner (Revenue), Mysore and also availed permission to construct school building. The building .....

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..... for registration. Aggrieved by the said order, the assessee preferred an appeal to the Tribunal. 3. The Tribunal in its order has set out the object of the trust in detail and also set out the classes conducted by the trust and the number of students. Nearly 80 teaching and non-teaching staffs are also working. Therefore, it is not in dispute that the trust is carrying on the objects for which .....

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