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TMI Blog2015 (10) TMI 1498X X X X Extracts X X X X X X X X Extracts X X X X ..... on record by the learned Commissioner of Income-tax clearly suggest that the assessee-trust existed for charitable activities only. Therefore, there was no reason for the learned Commissioner of Income-tax to deny registration to the assessee-trust under section 12AA of the Act. - Decided in favour of assessee. - ITA No. 802/Chd/2014 - - - Dated:- 7-5-2015 - SHRI BHAVNESH SAINI AND SHRI T.R.SOOD, JJ. For the Appellant : Shri Sudhir Sehgal For the Respondent : Dr .Amarveer Singh, DR ORDER Bhavnesh Saini (Judicial Member).- This appeal filed by the assessee is directed against the order of the learned Commissioner of Income-tax, Panchkula dated August 11, 2014, rejecting the application for registration under sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use of education whether general, professional and technical. (v) To arrange for the children studying in the school run by the trust both formal and informal education so as to equip each child with an appropriate mode enabling them to become a good citizen of India. (vi) To inculcate through teaching amongst the students a sense of National integration and unfailing respect for the country and its constitution. 3. The Assessing Officer in his report also submitted that the assessee-trust has furnished copies of the return of income for the last three years along with copies of audited balance-sheet and income and expenditure statement for the year ending on March 31, 2011, March 31, 2012 and March 31, 2013. As per the income and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the findings given in the impugned order, we do not find any reason to sustain the impugned order. At the stage of grant of registration or refusal to grant registration under section 12AA of the Act, the learned Commissioner of Income-tax is required to satisfy himself about the objects of the trust or institution and the genuineness of its activities. The learned Commissioner of Income-tax called for the report from the Assessing Officer. The Assessing Officer has reported that the aims and objects of the assessee-trust are of general public utility as well as to provide education and are covered by the provisions of section 2(15) of the Act. The Assessing Officer also reported the aims and objects of the assessee-trust as reproduced ab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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