9911796707
TMI Blog2019 (1) TMI 2042X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal filed by the assessee is emanating out of the order of Commissioner of Income Tax, Raipur dated 25-08-2014. 2. The relevant facts as culled out from the material on record are as under:- Assessee is a society who filed application for grant of approval u/s. 80G of the Act before Commissioner of Income Tax on 28-02-2014. The Commissioner of Income Tax vide order dated 25-08-2014 passed u/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant is not a Charitable Institution within the meaning of Sec. 2(15) and the appellant is carrying-on the activity on commercial line. Prayed that the observation is not correct, the appellant is a Charitable Institution within the meaning of sec. 2(15), registration U/s. 80G kindly be granted. 3. That the learned Commissioner of Income Tax further erred in observing that letting-down the bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further submitted that the Commissioner of Income Tax's observation about the assessee running its institute on commercial lines and providing commercial education for a fee which cannot be considered as education it is not a formal education, is contrary to the facts as the education imparted by the assessee are affiliated to the various universities, the details on which are placed at pages 3 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore, strongly supported the order of Commissioner of Income Tax. 6. We have heard the rival submissions and perused the material available on record. The issue in present grounds is with respect to rejection of application u/s. 80G of the Act. Before us, the Ld. A.R. has submitted that assessee has been granted registration u/s. 12AA of the Act and the registration continues till date and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Trust were not genuine. 7. Before us, the Revenue has not pointed out any contrary binding decision nor has placed any material on record to demonstrate that the aforesaid decision of Agra Bench of Tribunal has been set aside by the higher judicial forum. We are therefore, following the decision of Agra Bench of Tribunal and for similar reasons hold that in the present case the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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