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TMI Blog2017 (12) TMI 1354X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 12AA of the Act which makes it quite clear that the assessee is pursuing the charitable activities. It was further observed that the provisions of the Right to Children to Free and Compulsory Education Act, 2009, are not applicable to the assessee being an unaided Society. Since the Pr. CCIT had not doubted the genuineness of the activities of the Society, the Tribunal correctly directed the Pr. CCIT to grant registration under Section 10(23C) of the Act. - Decided against revenue - Income Tax Appeal No.6 of 2017 - - - Dated:- 14-7-2017 - Ajay Kumar Mittal And Avneesh Jhingan JJ. For the Appellant-Revenue : Mr. Denesh Goyal, Sr. Standing Counsel AJAY KUMAR MITTAL, J. 1. The appellant-Revenue has filed the present ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uirement of existing solely for educational purposes and not for profit? (iv) Whether on the facts and circumstances of the case, the ITAT was justified in directing to grant exemption without commenting on Pr. CCIT's observation that the assessee had failed to fulfil the crucial condition that it was existing solely for educational purpose and not for purpose of profit? 2. A few facts relevant for decision of the controversy involved as narrated in the appeal may be noticed. The respondent-assessee filed an application for grant of exemption under Section 10(23C)(vi) of the Act for the assessment year 2014-15 on 24.09.2014 before the Principal Chief Commissioner of Income Tax, N.W. Region, Chandigarh, [in short, 'the Pr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under this Section is the satisfaction of the prescribed authority with regard to the genuineness of the activities of the assessee. It has been categorically recorded by the Tribunal that the assessee is a Trust registered under Section 12AA of the Act which makes it quite clear that the assessee is pursuing the charitable activities. It was further observed that the provisions of the Right to Children to Free and Compulsory Education Act, 2009, are not applicable to the assessee being an unaided Society. Since the Pr. CCIT had not doubted the genuineness of the activities of the Society, the Tribunal directed the Pr. CCIT to grant registration under Section 10(23C) of the Act. The relevant findings recorded by the Tribunal read thus:- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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