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TMI Blog2017 (8) TMI 723X X X X Extracts X X X X X X X X Extracts X X X X ..... LKW/2015 (U.P. Wrestling Association, Gonda Vs. CIT (Exemptions), Lucknow. 3. Appeal was admitted on following question of law:- "(a) Whether on the facts and circumstances of the case, the Hon'ble ITAT was justified in directing the Commissioner of Income-tax (Exemptions) to grant registration u/s 12AA(I)(b) of the Act to the assessee society". 4. U.P. Wrestling Association had applied for registration under Section 12A(a) of Act, 1961 on 29th September, 2014. Said application had been rejected by Commissioner of Income Tax (Exemptions), Lucknow (hereinafter referred to as 'CIT (E)) vide order dated 31st March, 2015 on the ground that though aforesaid applicant Association was registered on 29th September, 1980, but is not carry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The provisions of Section 12AA have been construed in the judgments of several High Courts which have been relied upon in a judgment of a Division Bench in Hardayal Charitable & Educational Trust v. CIT: [2013] 355 ITR 534/214 Taxman 655/32 taxmann.com 341 (All.). While following the view which was taken by the High Courts of Karnataka, Delhi and Punjab and Haryana, the Division Bench has held as follows: The preponderance of the judicial opinion of all the High Courts including this court is that at the time of registration under section 12AA of the Income-tax Act, which is necessary for claiming exemption under sections 11 and 12 of the Act, the Commissioner of Income-tax is not required to look into the activities, where such activities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he circumstance while allowing the appeal directed the Commissioner to grant registration under Section 12AA. The view of the Tribunal is based on the judgment of a Division Bench of this Court which follows the consistent body of law. 3. The learned counsel appearing on behalf of the revenue has also relied upon a judgment of the Kerala High Court in the case of Self Employers Service Society v. CIT: [2001] 247 ITR 18/[2000] 113 Taxman 703. The facts in that case are clearly distinguishable. The proposal to start a technical educational institution was made only after the rejection of the application by the Commissioner. Moreover, it was held by the Kerala High Court that the society had not done any charitable work and its activities on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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