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TMI Blog2019 (12) TMI 1115X X X X Extracts X X X X X X X X Extracts X X X X ..... AA - assessee placed on record an order under Section 12 A(a) in respect of the main school which had been granted about 15 years ago - HELD THAT:- Arguments of both counsel are too extreme. It cannot be said that the certification in favour of the school is entirely irrelevant nor can it be said that merely because the school got a certificate under Section 12A(a) the alumni association would als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted:- 9-12-2019 - HON'BLE MR. JUSTICE AJAY TEWARI AND HON'BLE MR. JUSTICE LALIT BATRA Mr. Denesh Goyal, Advocate for the appellant. Ms. Radhika Suri, Sr. Advocate with Mr. M.S.Kanda, Advocate for the respondent. ORDER AJAY TEWARI, J. (Oral) 1. The present appeal has been filed under Section 260A o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al and the order under Section 12 A(a) passed in favour of the School would have no relevance. 4. On the other hand counsel for the respondent has argued that once the main school was recognized as a charitable institution an alumni association which was also not a profit organization would be entitled to exemption under Section 12AA. 5. In our opinion, the arguments ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have the benefit of seeing the records of the respondent to verify whether it does indeed meet the test of Section 12AA or not. In sum and substance, therefore, we do not deem it appropriate to interfere with the order. 7. Consequently, the appeal is dismissed. 8. Since the main case has been dismissed, the pending Civil Misc. Application, if any, also stands disposed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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