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TMI Blog2018 (2) TMI 2109X X X X Extracts X X X X X X X X Extracts X X X X ..... lease from the founder members of the society while the junior wing of the school is being run on the land which was donated and since the land in question on which the main school is running does not belong to the society, the property in question for charitable purpose also remains in question HELD THAT:- When assessee society is admittedly into imparting education for the general public utility, the registration cannot be declined on the ground that the assessee society has been collecting money from the students in the name of various funds. More particularly when it is not the case of the CIT (E) that the activities being carried out by the assessee society are for profit making. More so, in case quality education is to be provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Shubham Jain Kamal Jaitley, Advocates For the Respondent : Smt. Aparna Karan, CIT DR ORDER PER BENCH : Since common questions of facts and law have been raised in both the aforesaid inter connected appeals, the same are being disposed of by way of consolidated order to avoid repetition of discussion. 2. The appellant, Shiv Public School Managing Committee (hereinafter referred to as the assessee society ) by filing the present appeals, sought to set aside the impugned orders both dated 28.12.2012 passed by Ld. CIT (Exemptions), Chandigarh on the grounds inter alia that :- ITA NO.892/DEL/2016 1. The impugned order of the applicant made by the Learned CIT (E) under section 80G (5)(vi) of the Income Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t ) and for according sanction u/s 80G(5)(vi) of the Act have been rejected by the ld. CIT (Exemptions) on the grounds inter alia that gross receipts in all the five years are far in excess of Rs.1 crore and the assessee society has wrongly claimed exemption u/s 10(23C)(iiiad) of the Act; that assessee society have been charging fee from students under various different heads featuring in the income and expenditure statement and that the land in question on which the senior wing of the school is being run has been taken on lease from the founder members of the society while the junior wing of the school is being run on the land which was donated by M/s. Agarwal Sabha Sohna; that since the land in question on which the main school is running ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion u/s 12A of the Act, Commissioner is empowered to call for any information/ documents from the society to satisfy himself about the object of the society and the genuineness of its activities, but at the same time, CIT is not to sit over the application u/s 12A as an Assessing Officer for this purpose. 8. In the instant case, ld. CIT (E) perused the details of the corpus funds for the last five years and noticed that the assessee has claimed suo motu exemption u/s 10(23C)(iiiad) which were not admissible under law, its receipt being in excess of Rs.1 crore. CIT also noticed from the detail of corpus fund for the last year that the school is collecting money from the students in the name of sports funds, maintenance fund, teachers welf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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