TMI Blog2010 (11) TMI 1082X X X X Extracts X X X X X X X X Extracts X X X X ..... f the assessee is that Director of Income Tax (Exemptions) refused registration under section 12AA of the Income-tax Act, 1961 (hereinafter referred to the Act ) and approval under section 80G of the Act. 2. The learned counsel for the assessee submitted that the refusal of registration to the assessee-Society under section 12AA and approval under section 80G of the Act were without any basis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipline. Since day one and till date no spiritual activity or a teacher is appointed and not a single rupee is spent for spiritual activity. We have never or ever will intend to carry on such activity. The school is focused to giving best education and improving the quality of students when they pass out. 5. However, the DIT (Exemptions) found the reply unsatisfactory. According to him, the obj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The spirit of Christ is clear from the parables narrated by Jesus Christ. One of the parables talks about help, given by a passer-by to a person lying on the street who was injured critically. Religion of the person who was lying injured nor the person helping him was not mentioned. Another parable of Jesus Christ talks about the need to love thy neighbour as one would love himself. There is n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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