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TMI Blog2020 (2) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the assessment orders for the respective years and no adverse comments have been made against any of the assessee society, which are listed before us. We hold that where the activities undertaken by the assessee in the field of education were genuine, the assessee were entitled to the claim of registration under section 12A/12AA. Accordingly, we hold so and direct the Commissioner, Moradabad to grant registration to the assessee from the date of the application moved by the assessee. Hence the claim of the assessee stands allowed. - ITA No.2902/Del/2008, 2903/Del/2008, 2904/Del/2008 (Assessment Year 2001-02) - - - Dated:- 30-1-2020 - MS. SUSHMA CHOWLA, VICE PRESIDENT AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Appellant by: Sh. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me personal benefit was drawn to make some benefit. The Tribunal then held the assessee to be entitled for registration under section 12A/12AA of the Act. It was further held that the violation, if any, of section 13 of the Act would be decided while disclosing the assessment after the grant of registration. 4. The Revenue filed an appeal against the order of the Tribunal before the Hon ble High Court, which vide its order dated 22.05.2017 observed that the objects of the society were charitable in nature; however directed the Tribunal to reconsider the matter with regard to the genuineness of the activities of the societies, as to whether they were in consonance with the charitable objects for which they were established. 5. The lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ders for the respective years and no adverse comments have been made against any of the assessee society, which are listed before us. 8. In such facts and circumstances of the case, we hold that where the activities undertaken by the assessee in the field of education were genuine, the assessees were entitled to the claim of registration under section 12A/12AA of the Act. Accordingly, we hold so and direct the Commissioner, Moradabad to grant registration to the assessee from the date of the application moved by the assessee. Hence the claim of the assessee stands allowed. 9. In the result, all the three appeals of the assessee are allowed. Order pronounced in the open court on 30th January 2020. - - TaxTMI - TMITax - Income T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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