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TMI Blog2020 (2) TMI 580X X X X Extracts X X X X X X X X Extracts X X X X ..... xemptions) (for short, 'the CIT') to grant registration under Section 12AA of the Income Tax Act, 1961 (for short, 'the Act'). Following substantial questions of law have been claimed: "1. Whether on the facts and circumstances of the case the Hon'ble 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 in as much as there has to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the instructions issued by the CBSE while providing affiliation and this infraction of regulations governing education has motives of profiteering for the same? VII. Whether on the facts and circumstances of the case, the Hon'ble ITAT has erred in ignoring the CIT's findings that no evidence was provided vis-a-vis land owned by the society except a reference in the balance sheet and the fact of possession of land with the society remained unverifiable? VIII. Whether on the facts and circumstances of the case, the order of the Appellate Tribunal is contrary to the evidence and material on the record of the case and therefore perverse?" Necessary facts are that the society came into existence on 13.3.2003 and for number of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of assets, rather the vehicles added to the fleet were school buses. It was further held that lesser payment of salary to the trained teachers nowhere demonstrates compromise with quality of education. Present appeal is against the order of the Tribunal. Learned counsel for the revenue raised the grievance that the society was indulging in adding number of vehicles, even though transportation was never the object of the society. The contention raised is not well-founded. The finding recorded by the Tribunal is not disputed that the vehicles added were school buses. Even if transportation was not specifically mentioned in the aims and objects of the society, the same will not make any difference. Carrying children to the schools and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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