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TMI Blog2017 (3) TMI 529X X X X Extracts X X X X X X X X Extracts X X X X ..... see is in accordance with the rules and regulations framed by the competent authority and in the absence of the evidence that the fee paid by the students is in accordance with the rules and regulations, the registration was denied to the assessee. We find that the DIT (E) had, issued a show cause notice u/s 12A(3) of the Act for withdrawal of the registration u/s 12A of the Act. In such circumstances, the duty was cast upon the assessee to furnish all the relevant material before the DIT (E) both during the proceedings u/s 80G and section 12AA(3) of the Act. The assessee has now filed the details before us and on perusal of the said details, we find that they consists of the copy of the letter issued by the AICTE granting registration t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of students in any form. 3. The assessee has applied for registration u/s 80G of the Act and the DIT vide orders dated 19.11.2009, rejected the same by holding that the assessee trust is running the institution on commercial lines. The assessee did not challenge that order before the higher courts. Thereafter, the DIT taking into consideration the said order u/s 80G(5), observed that it shows that the assessee is not functioning as a charitable institution and is also not carrying out charitable activities. Therefore, he sought to withdraw the registration granted to the assessee u/s 12A of the Act. Therefore, a show cause notice dated 13.3.2014 was issued u/s 12AA(3) of the Act to the assessee trust. 4. The assessee, vide letter date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... awn only under two circumstances i.e. (a) the activities of the trust or institution are not genuine or; (b) the activities are not bring carried in accordance with the objects of the trust or institution. He submitted that the DIT (E) did not have any material before him to come to the conclusion that the assessee trust was charging capitation fee or that it was charging excess of fee than the fee approved by AICTE. Therefore, he submitted that in the absence of any material, the DIT (E) could not have come to the conclusion that the assessee is not carrying on activities in accordance with the objects of the Trust or that the activities are not genuine. Further, the learned Counsel for the assessee also drew our attention to various docum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sh and also the rules and regulations framed by the All India Council for Technical Education (AICTE). It was observed by the DIT (E) that the assessee was given adequate time to establish that the fee charged by the assessee is in accordance with the rules and regulations framed by the competent authority and in the absence of the evidence that the fee paid by the students is in accordance with the rules and regulations, the registration was denied to the assessee. We find that the DIT (E) had, issued a show cause notice u/s 12A(3) of the Act for withdrawal of the registration u/s 12A of the Act. In such circumstances, the duty was cast upon the assessee to furnish all the relevant material before the DIT (E) both during the proceedings u/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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