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TMI Blog2022 (11) TMI 627X X X X Extracts X X X X X X X X Extracts X X X X ..... n filed challenging the order dated 29th March, 2019 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA No. 2296/DEL/2018 and to restore the order passed by Commissioner of Income Tax (Exemptions) ['CIT(E)']. 2. Learned senior standing counsel for Revenue, states that the ITAT erred in directing the CIT(E) to register the Assessee Society under Section 12AA of the Income Tax Act, 1961, ('Act') considering that, there were doubts with respect to the genuineness of the activities of the Respondent. He states that the ITAT failed to consider the fact that cash deposits to the tune of Rs. 17,00,000/- were made in the bank account of the Assessee during the Financial Year ('FY') 2016-17, which raises questions with respect to the genui ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted by the corresponding documentations. He observed that the school run by the Petitioner is not recognised by the Department of Education, Government of NCT of Delhi (GNCTD) and in the absence of formal recognition the functioning of the school cannot be validly claimed. The CIT(E) concluded that the Assessee was not able to satisfactorily establish the genuineness of the conduct of the charitable activity as defined in Section 2 (15) of the Act and required under Section 12AA of the Act. In view of the said finding, the CIT(E) rejected the application of the Assessee under Section 12AA of the Act. 7. The ITAT allowed the appeal by holding that at the stage of considering an application under Section 12AA of the Act, the CIT(E) is not to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Trust or activities of the were not genuine; and that non-production of books does not mean that the genuineness of the charitable activities of the assessee society is not established. Reliance in this regard may be placed on Vidyadayani Shiksha Samiti vs. CIT ITA No.309/Del/2016 order dated 14.12.2017; Bhartiya Kisan Sangh vs. CIT- (2017 59 ITR (Trib) 228 (ITAT-Del); Shanti Education and Welfare Society vs. CIT ITA No.5970/Del/2012; Fifth Generation Education Society -185 ITR 634; CIT vs. Babu Ram Education Society - (2018) 96 taxmann.com 606 (Allahabad); CIT vs. B.K.K. Memorial Trust- (2013) 256 CTR 424; and DIT (E) vs. PannaLalbhai Foundation -216 taxman 148. xxx xxx xxx 12. In view of what has been discussed above, we are of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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