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TMI Blog2019 (5) TMI 631X X X X Extracts X X X X X X X X Extracts X X X X ..... laiming the following substantial questions of law:- (i) Whether on the facts and circumstances of the case, the ITAT has erred in directing the registration to be accorded instead of reverting it back for re-examination in the light of judgment of The Hon'ble Allahabad High Court in appeal No. 112 of 2013 in the case of CIT, Meerut Vs. M/s A.R. Trust, Meerut, wherein it was held that the Tribunal could have ordered for setting aside the order of Registering Authority refusing registration but it could not have directed for registration straight away inasmuch as there has to be satisfaction recorded by the Registering Authority which was lacking? (ii) Whether on the facts and circumstances of the case, the Hon'ble ITAT has err ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s narrated therein may be noticed. The assessee filed an application dated 23.3.2016 in Form 10A for registration under Section 12AA of the Act. The Commissioner of Income Tax (Exemptions) [for brevity "the CIT(E)"] vide order dated 30.9.2016 (Annexure A-1) rejected the said application. Feeling aggrieved, the assessee filed an appeal before the Tribunal. The Tribunal vide order dated 5.12.2017 (Annexure A-2) allowed the appeal and directed the CIT(E) to grant registration under Section 12AA of the Act to the assessee. Hence, the present appeal. 3. After hearing learned counsel for the appellant, we do not find any merit in the appeal. 4. The Tribunal while dealing with the objection of the CIT(E) that the assessee had been claiming exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad accorded its sanction to establish new multi disciplinary academy and such academies were also required to provide 10+2 course to the students and, therefore, the school was also set up to provide education upto 10+2 level in accordance with the instructions of the Punjab Government and such school was also registered with Punjab School Education Board. Non-mentioning of all schools and colleges in the Memorandum of Association does not disentitle the assessee for getting registration under Section 12AA of the Act. Further, at the time of registration of a society under Section 12AA of the Act, the only requirement was that the CIT(E) should be satisfied about the objects and genuineness of the activities of the society. In the present c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent in the byelaws of society has nothing to do with the objects of society which undoubtedly are charitable in nature. The objects of the society as contained in the original Memorandum of Association as placed in P.B. page 6 and as contained in amended Memorandum of Association as placed in P.B. page 113 are similar except the fact that society had enlarged its operations to include education up to 10+2 level also. Moreover the assessee has already amended its byelaws to match with the rules and regulations laid down by All India Council of Technical Education and copy of amended byelaws is placed in P.B. page 112 to 128. As regards the objection of Ld. CIT(E) that assessee was running a school which has not been mentioned in the byela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... echnology has been granted registration vide order dated 19.09.2016 placed at P.B. page 156 to 157. The name of said assessee is appearing at column no. 2. Therefore under same facts and circumstances the Ld. CIT(E) should have granted registration to the society. It has been held by various courts including by Hon'ble Supreme Court of India that at the time of registration of a society u/s 12AA of the Act, the only requirement is that Ld. CIT(E) should be satisfied about the objects of society and should be satisfied with the genuineness of activities of the society with respect to objects of the society. In the present case the Ld. CIT(E) has not doubted the objects of the society which undoubtedly are charitable in nature and genu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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