INCOME TAX ACT, 1961

Section 12AA

Charitable trust - Registration under section 12AA - Rejection of assessee's application for want of evidences -

Assessee, an educational trust, applied for registration under section 12AA. CIT(E), rejected application for seeking registration under section 12AA on the ground that assessee was not having all the requisite permissions/approval as were necessary to run the school.Held: Assessee placed on record copy of approval/permission under National Building Code, 2005, Fire and Life Safety Certificate, Save Drinking Water and Sanitary Conditions Certificate. Certificate under Right to Education Act, 2009 and evidence showing online affiliation details of school run by the 'Assessee Trust' by name of 'The Aryans School', under Central Board of Secondary Education (CBSE) up to 31-3-2025. Such extension was given by the CBSE in continuation to its last certificate dated 18-7-2017, wherein affiliation was granted by the CBSE from 1-4-2017 to 31-3-2020. Thus, assessee was having necessary approval/affiliation from respective authorities as required by CIT(E) . These permissions/approval now produced by assessee might not be necessary for the purposes of considering registration, as same had already been filed with Board at the time of affilliation. Nonetheless, when these permissions/approval were available, there was no point of denying registration on the pretext of alleged deficiency. Therefore, assessee was entitled to registration under section 12AA.

Relied:CIT v. Reham Foundation Kandhari Lane Lal Bagh, Lucknow (2019) 111 Taxmann.com 379 (All-HC) : 2019 TaxPub(DT) 6767 (All-HC).

REFERRED :

FAVOUR : In assessee's favour.

A.Y. :

SUBSCRIBE FOR FULL CONTENT