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TMI Blog2019 (4) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... rred in not considering the submissions filed by the assessee." 2. Briefly stated the facts necessary for adjudication of the controversy at hand are : assessee society is engaged in activities of imparting education by running school in the name and style of Rainbow Kids Valley School filed an application in Form 10A for registration under section 12AA of the Income-tax Act, 1961, which has been rejected by the ld. CIT (E) on the grounds inter alia that there is huge amount of cash deposits in the bank account maintained with the Indian Bank and assessee has failed to file the complete details of cash deposit in the banks account; that the school being run by the assessee is not even recognised by the Government of NCT of Delhi; and that the assessee has failed to satisfactorily establish the genuineness of the conduct of the charitable activities as defined in section 215 of the Act. 3. Feeling aggrieved, the assessee has come up before the Tribunal by way of filing the present appeal. 4. We have heard the ld. Authorized Representatives of the parties to the appeal, gone through the documents relied upon and orders passed by the revenue authorities below in the light of the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the area. 10. To arrange and establish medical and charitable dispensaries. 11. To provide lectures by the expert team of the Doctors, Journalists, Lawyers and Professionals etc. 12. To help and assist poor and needy residents and their families during emergencies, such as food, war, earth-quack and rains. 13. To arrange, and manage the training, Institution in TYPING, SHORTHAND, COMPUTER, FINE ARTS, CRAFTS, MUSIC, PAINTING, MODELING, DANCING, YOGA, NATUREPATHY, AYURVEDIC, PHYSICAL EDUCATION, and in Other Professional Training subjects with the approval of concerned authorities. To make best efforts for the promotion, protection and advancement. 14. To start establish, run take over, or manage and maintain schools, with and object to provide sound pre -primary, primary, secondary, senior Secondary and higher education. To children by seeking recognition and affiliation from the education department and concerned Govt. authorities. 15. To arrange and manage the Training institution in Typing, Short-Hand, Computer Information Technology, Computer Hardware and Networking Training, Mobile repairing, Hard ware and Software, Fine art , Craft, Music, Painting, Modeling, Cutt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lind, handicapped mentally handicapped deaf, dumb and other disabled; by providing them all required facilities. 24. To carry on community development programs/ activities and also construct and develop the community Halls, Barat Ghar, Dharamshala, Pies, Sulabh Shochalay, Old Age homes, Charitable, Dispensaries, Hospitals, Libraries,' Reading Rooms, Play Grounds, Stadiums (both open and indoor), Yoga, Training centers, Anganwari, Balwari, Studios, Drama Stage and other training and research institutes for the attainment of aims & objects of the society. 25. To organize free medical camp blood donation camps eye donation camps etc, in villages and urban area for the benefit of the general public. 26. To the establish, run, maintain, manage and control the various Medical colleges, Training institutions/ courses like, Medical, Dental, Para Medical, Ayurvedic, Unani, Homeopathic, Naturopathy, Physiotherapy, Pharmacy, Nursing, Laboratory, Occupational therapy, Dietician, Beautician, Acupuncture and Acupressure Therapy etc. (after getting proper permission from the competent authority of it is required). 27. To open establish and maintain hospital charitable dispensaries, me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the ld. CIT (E) goes to prove that he has not disputed the charitable aims and objects of the assessee society, rather he has declined the registration under section 12AA of the Act on three grounds : (i) that there is a huge cash deposit in the bank accounts of the assessee society during the period 05.04.2017 to 15.09.2017 which is not supported by the corresponding documents; (ii) that the audited balance sheet for financial year 2016-17 has not been filed despite called for; and (iii) that the school being run by assessee society is not recognised by the Department of Education, Govt. of NCT of Delhi. 10. It is settled principle of law that at the stage of granting registration u/s 12AA of the Act, ld. CIT (E) is not to examine the application of income, which is to be done by the AO on year to year basis at the time of deciding the exemption u/s 11 of the Act; that the ld. CIT (E) is not to examine the genuineness of the Trust but not the income of the Trust for charitable or religious purpose which functions are assigned to AO and that the registration of the Trust does not involve inquiry into the actual activities or application of the funds etc., particularly w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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