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TMI Blog2022 (10) TMI 1248X X X X Extracts X X X X X X X X Extracts X X X X ..... ditation of the courses are complied. There is no requirement of any supporting documents/ bills/ vouchers in regard to educational activity being run when the authorities responsible for regulating the education of that stream or course examine eligibility to run the courses and that the same are run in accordance with law. Appeal of assessee is allowed with direction that subject to the Ld. CIT(E) being satisfied about extension of the accreditation of the B.Ed. course beyond 30.06.2018, vide letter dated 10.05.2018 issued by Mahatma Jyoti Phule Rohilkhand University, Bareilly, the CIT(E) shall allow the application of the assessee. An opportunity of hearing for filing relevant evidence in that context be given to the assessee. Appeal of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r convenience as below :- 24. If your trust/society is an educational institution, please furnish details of all the students enrolled in your institute during last three years under Right to Education Act, 2009. 25. Please furnish copies of approvals/ permissions received from the Competent Authorities, with respect to the charitable activities carried out by you in the past three years, under the relevant respective laws, which are material for the purpose of achieving your objects. 3. The appellant has now raised following grounds of appeal :- 1. CIT(E) grossly erred in refusing to grant registration u/s 12AA even after satisfying with the objects/activities of the society merely on the basis that there was no renewal of one course thoug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tma Jyotiba Phoole Ruhelkhand, Bareilly dated 03.05.2016, which says that affiliation has been granted for two years from 01.07.2016 under certain conditions. On perusal of the same it is noticed that affiliation certificate has already expired on 30.06.2018. However, no renewal certificate has been furnished by the assessee trust during the proceedings. Further, the assessee trust has also not submitted any supportive documents/bills/vouchers/recognition certificate, so that the genuineness of the activity cannot be ascertained. 5.2 The written submission of the applicant has been considered. With the afore mentioned amendment in section 12AA of the Income Tax Act, the applicant is required to comply with any laws, material for achieving i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me were not filed. Thus, Ld. DR defended the orders of ld. CIT(E). 7. Now appreciating the matter on record it can be observed that the fact of assessee having accreditation to run B.Ed. courses by letter dated 03.05.2016 available at page no. 154 of the paper book for the period of two years is not disputed. The ld. CIT(E) however, was not satisfied due to lack of evidences that if there was any renewal of the same. On behalf of the appellant at page no. 55 of the paper book a copy of letter dated 10.05.2018 has been placed on record and it submitted that the concerned university had given an extension and the findings of Ld. CIT (A) in para no. 5.1 are factual incorrect. 7.1 However, when the written submissions filed before Ld. CIT(E) av ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the concerned statutory authorities to see that the conditions of accreditation of the courses are complied. There is no requirement of any supporting documents/ bills/ vouchers in regard to educational activity being run when the authorities responsible for regulating the education of that stream or course examine eligibility to run the courses and that the same are run in accordance with law. 9. In the light of aforesaid , the appeal of assessee is allowed with direction that subject to the Ld. CIT(E) being satisfied about extension of the accreditation of the B.Ed. course beyond 30.06.2018, vide letter dated 10.05.2018 issued by Mahatma Jyoti Phule Rohilkhand University, Bareilly, the Ld. CIT(E) shall allow the application of the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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