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TMI Blog2017 (10) TMI 824X X X X Extracts X X X X X X X X Extracts X X X X ..... ther hand he mentions that the objects appear to exist only on paper. This coupled with the fact that the department has also accepted the assessee’s claim of exemption u/s 1023C (iiiad) for three consecutive years leaves no doubt about the genuineness of the objects of the society. Appeal allowed - decided in favor of assessee. - ITA No.6513 /Del /2014 - - - Dated:- 4-10-2017 - SHRI G.D. AGRAWAL, HON BLE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER For The Appellant : Shri Kapil Goel, Adv. For The Respondent : Shri Atiq Ahmad, Sr. DR ORDER PER SUDHANSHU SRIVASTAVA, J.M. This appeal has been preferred by the assessee society challenging rejection of application for registration u/s 12AA of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (iii) to prompt woman craft age, (iv) to prompt tailoring, (v) to prompt child-nursing, (vi) to prompt embroidery, (vii) to prompt to raise health standard, etc. Actually, there are thirteen aims and objectives of the Society. However, during the proceeding, it was seen that the society is only running a school in the name style of Saraswati High School, Village: Begampur Khatola, VPO: Khandsa, Gurgaon. During the hearing, it was confirmed by the Authorized Representatives of the applicant society that the society has not done any activities regarding the other Aims and Objective. Also, vide letter dated 15/17.09.2014, the society was asked to furnish objective-wise details of activities undertaken by the applicant society. However, the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . AR submitted that this was further highlighted with reference to same Para about the factum of not carrying of any other activities as mentioned in other objects which further proves the genuineness of the objects of the assessee society being limited to education. The Ld. AR also referred to the Paper Book and submitted that for three consecutive years, in assessee s own case, the revenue has, u/s 143(3) assessments, for assessment years 2012-13, 2013-14 and 2014-15, accepted that the assessee society is meant for education only and is doing only education activity. It was submitted that no exception is drawn in these orders to the exemption claimed/allowed u/s 10(23C)(iiiad) of the Act. 4.1 The Ld. AR also referred to the impugned or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Allahabad High Court decision in case of Red Rose School (212 CTR 394) ix. Hon ble Allahabad High Court decision in case of Lucknow Educational and Social Welfare Society (340 ITR 86) x. Hon ble Punjab Haryana High Court decision in case of BKK Memorial Trust (256 CTR 424) xi. Hon ble Supreme Court decision in case of Queen s Educational Society (372 TR 699) xii. Hon ble Punjab Haryana High Court decision in case of Baba Kartar Singh Dukki Educational Trust (221 Taxman 493) xiii. Hon ble Ahmedabad ITAT bench decision in case of M/s SM Badat Education Welfare Trust, order dated 15.07.2016 (ITA No. 477/Ahd./2015). 5. The Ld. DR relied on the order of the Ld. CIT. 6. We have heard the rival submissions and have als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the power to grant or negative the claim for approval is coupled with a duty 7. Similarly, the Hon ble Kerala High Court in case of Sree Anjaneya Medical Trust reported in 382 ITR 399 (Ker) observed as under- It is clear from a plain reading of sections 12A and 12AA of the Act that what is intended thereby is only a registration simplicitor of the entity of a trust. This has been made a condition precedent for claiming the benefits of exemption. No examination of the modus of the application of the funds of the assessee or an examination of the ethical background of its settlors is called for, while considering an application for registration. The stage for consideration of the relevance of the object of the assessee and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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