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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 ..... to amassing assets, rather it is in furtherance of the object of the society to provide quality education. The funds were utilised for education purposes. There is no challenge to the finding of the Tribunal that lower salary paid was not at the cost of quality of education, moreover this itself cannot be a consideration for refusing registration under Section 12AA of the Act. At this juncture, it would be pertinent to note that merely the fact that the society was earlier registered under Section 10(23C) of the Act cannot be taken as an adverse ground for consideration of the application for registration under Section 12AA of the Act. It is for the society to take prudent decision for itself as to which section would be more beneficial. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n'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 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 erred in ignoring the finding that the applicant society has consistently availed benefit u/s 10 (23C)(iiiad) of the Act and that the natural progression entails and entitles the educational societies to go for 10(23C)(vi) and not rebutted the CIT's cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 years it availed benefit under Section 10(23C) of the Act. The aims and objects of the society were to educate the children of surrounding villages of Kurukshetra and other places; to educate the rural children with the latest and modern techniques of education and to prepare the coming generation to become good and worthy citizens. The society aimed to make an all around development of pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ansportation 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 back home is an essential for running schools especially if the schools are in rural areas. The safety of students is of utmost importance. There is another aspect of the matter that purchase of school buses will not amount to amassing assets, rather it is in furtherance of the object of the society to provide quality education. The funds were utilised for education purposes. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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