9911796707
TMI Blog2016 (4) TMI 1357X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 2(15) - HELD THAT:- The issue whether or not the educational activities carried out by the Trust in terms of objects did not satisfy Section 2(15) of the Act was not examined by the Tribunal. This in view of the decision of ACIT Vs. Surat City Gymkhana [ 2008 (4) TMI 16 - SUPREME COURT] to the effect that once registration is granted a trust under Section 12A of the Act then it is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egistration is subsisting then it is not open to the Assessing Officer to re-examine the objects of the trust to take a view contrary to the view taken while granting registration under Section 12A of the Act. The Tribunal observed that the only examination to be carried out by the Assessing Officer is whether or not the provisions of Section 11 have been complied with by the assessee for purpose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e circumstances of the case and in law, the Hon'ble Tribunal was justified in confirming the order of the Ld. CIT(A) allowing exemption under Section 11 of the Act, when actually the assessee trust was not carrying on educational activities falling within the definition of education as contemplated under Section 2(15) of the Act ? (b) Whether, on the facts and in the circumstances of the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atisfy Section 2(15) of the Act was not examined by the Tribunal. This in view of the decision of the Apex Court in ACIT Vs. Surat City Gymkhana (2008) 300 ITR 214 (SC) to the effect that once registration is granted a trust under Section 12A of the Act then it is not open to the Assessing Officer while examining compliance with Section 11 of the Act to revisit objects of the respondent-assessee a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... examination to be carried out by the Assessing Officer is whether or not the provisions of Section 11 have been complied with by the assessee for purpose of extending benefit of the exemption. 6. In the above view, as question (b) stands concluded by the judgment of the Apex Court in Surat City Gymkhana (supra). Therefore, question (b) as posed does not give any rise to any substantial question ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
