Markandashwar Shivji Education Trust, Thanesar V. CIT(E), Chandigarh

ITA 1107/CHANDI/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 1144 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 9 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-05-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2018-2019
• Appeal Filed On: 28-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Charitable institution; Set aside
• Section: 12A; 12AA

Judgement Text

1 , , IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, B, CHANDIGARH . . , , BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI SANJAY GARG, JUDICIAL MEMBER ./ ITA NO. 1107/CHD/2018 / ASSESSMENT YEAR : 2018-19 MARKANDASHWAR SHIVJI EDUCATION TRUST, H.N.29,VILLAGEKHARKALI,BIKALI, THANESAR, KURUKSHETRA VS. ! THE CIT (EXEMPTION), CENTRAL REVENUE BUILDING, 5 TH FLOOR, SECTOR 17-E CHANDIGARH ' # ./ PAN NO: AAETM3258L '$/ APPELLANT &' '$ / RESPONDENT ()*+ /ASSESSEE BY : SHRI ROHIT GOEL , CA *+ / REVENUE BY : SHRI J. K. GARG, CIT , -*) .# /DATE OF HEARING : 24.02.2020 /0 *) .# / DATE OF PRONOUNCEMENT : 29.05.2020 / ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE APPELL ANT SOCIETY AGAINST THE ORDER DATED 30.06.2018 OF THE COMMISS IONER OF INCOME TAX (EXEMPTIONS ) , CHANDIGARH [HEREINAFTER REFERRED TO AS CIT(E)] AGITATING THE DENIAL OF REGISTRATION U/S 12A OF THE INCOME TAX ACT, 1961 (IN SHORT 'THE ACT') AS A CHARITABLE INSTITUTION. 2 ITA NO.1107/CHD/2018 MARKANDASHWAR SHIVJI EDUCATIONTRUST, KURUSHETRA 2. THE AIMS AND OBJECTS OF THE APPELLANT TRUST ARE AS UNDER:- THE AIMS AND OBJECTS OF THE TRUST ARE TO ESTABLISH, MAINTAIN, DEVELOP AND RUN EDUCATIONAL INSTITUTES TO PROVIDE EDUCATION IN THE DIFFERENT FIELDS OF LEARNI NG LIKE SCHOOLS FOR PROVIDING KINDERGARTEN, PRIMARY, SECONDARY AND SENIOR SECONDARY LEVEL STUDIES, DEGREE, POST GRADUATE, UNDER GRADUATE LEVEL STUDIES , MEDICAL EDUCATION OF ALL TYPES, ENGINEERING & TECHNOLOGY, ITI, CTI AND INDUSTRIAL TRAINING INSTITUTES, SKILL DEVELOPMENT CENTERS, COMPUTER TRAINING CENTERS, IT ENABLED SERVICES, MANAGEMENT, COLLEGE OF EDUCATION, LAW COLLEGE, ARTS & CRAFTS COLLEGE, SPORTS AND PHYSICAL EDUCATION AND ALL TYPE S OF LEARNING BY ESTABLISHING AND RUNNING A MEDICAL COLLEGE AND OTHER INSTITUTIONS, SCHOOL AND CENTER F OR IMPARTING EDUCATION IN MEDICAL SCIENCES VIZ. ALLOPATHIC, DENTISTRY, PHYSIOTHERAPY, NURSING, LABORATORY TECHNICIAN, OT TECHNICIANS, PHARMACY ETC., ENGINEERING AND TECHNOLOGICAL AND IT ENABLED SERVICES EDUCATION COLLEGES, MBA/ MCA/ B.ED /M.ED/JBT/ LLB / SPORTS DEGREE, DIPLOMA AND CERTIFICATE COLLEGE/INSTITUTES/ INDUSTRIAL TRAINING INSTITUTES ETC. AND THEIR BRANCHES AND TO GENERALLY PROMOTE EDUCATION, SPORTS ACTIVITIES, CULTURAL KNOWLEDGE AND RELATED ACTIVITIES IN THE PUBLIC IRRESPECTIVE OF THEIR CASTE, COLOUR AND CREED. 3. THE APPELLANT TRUST FOR THE PURPOSE OF ADVANCEME NT OF ITS OBJECTS HAS BEEN RUNNING A PRIVATE INDUSTRIAL TRAINING INS TITUTE (ITI) WHICH HAS BEEN IMPARTING VOCATIONAL TRAINING TO THE STUDE NTS. THE SAID INSTITUTE IS AFFILIATED WITH NATIONAL SKILL DEVELOP MENT CORPORATION (NSDC). THE LD. CIT(E) REJECTED THE APPLICATION O F THE APPELLANT TRUST FOR REGISTRATION U/S 12A OF THE INCOME TAX AC T, ON THE GROUND THAT 3 ITA NO.1107/CHD/2018 MARKANDASHWAR SHIVJI EDUCATIONTRUST, KURUSHETRA THE APPELLANT TRUST HAD BEEN TRANSFERRING FUNDS TO ANOTHER TRUST NAMELY SANJEEVANI EDUCATIONAL SOCIETY OUT OF THE RECEIPT S RECEIVED FROM NSDC. THE LD. CIT(E) OBSERVED THAT SUCH A TRANS ACTION OF FUNDS WAS AN ATTEMPT OF MANIPULATION OF FUNDS ON THE PART OF THE APPELLANT TRUST. SECONDLY, THE APPELLANT TRUST HAD FAILED TO PROVIDE VARIOUS ENTRIES AND DETAILS RELATING TO THE CASH WITHDRAWALS OF RS. 34.05 LACS FROM THE BANK ACCOUNT. FURTHER, THE APPELLANT TRUST FAILED T O PROVIDE THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR 2017-18 . THE APP ELLANT TRUST HAD ALSO FAILED TO PROVE THAT THE FUNDS WERE UTILIZED FOR AD VANCEMENT OF THE OBJECTS OF THE TRUST. THE LD. CIT(E) ALSO OBSERVED THAT THE ACTIVITIES OF THE APPELLANT TRUST OF SKILL DEVELOPMENT DID NOT Q UALIFY AS EDUCATION. THE LD. CIT(E) ALSO OBSERVED THAT THE APPELLANT TRU ST WAS MERELY AN IMPLEMENTING AGENCY OF THE GOVERNMENT AND WAS BEING REIMBURSED FOR THE EXPENDITURE INCURRED ON THE ACTIVITIES AS PER T HE DIRECTIONS OF THE NSDC. THAT THE APPELLANT TRUST WAS NOT INVOLVED IN ANY CHARITABLE ACTIVITIES. 4. WE HAVE HEARD THE RIVAL CONTENTIONS AND HAVE ALS O GONE THROUGH THE RECORD. SO FAR AS THE QUESTION AS TO WHETHER TH E ACTIVITIES OF THE APPELLANT TRUST WOULD FALL UNDER THE DEFINITION OF EDUCATION IS CONCERNED, THE LD. COUNSEL FOR THE ASSESSEE HAS PLA CED RELIANCE ON THE DECISION OF THE COORDINATE BENCH OF THE TRIBUNAL IN THE CASE OF UNIQUE EDUCATIONAL SOCIETY, YAMUNANAGAR VS CIT (EXEMPTIONS ) ITA NO. 4 ITA NO.1107/CHD/2018 MARKANDASHWAR SHIVJI EDUCATIONTRUST, KURUSHETRA 1052/CHD/2018 ORDER DATED 6.8.2019, WHEREIN, IN ALM OST SIMILAR FACTS AND CIRCUMSTANCES, THE SIMILAR ACTIVITY OF VOCATION AL EDUCATION / TRAINING PROGRAMME THROUGH ITI HAS BEEN HELD TO FA LL WITHIN THE PURVIEW AND SCOPE OF TERM EDUCATION. IT HAS BEEN FURTHER HELD THAT THE RECEIPT FROM THE SAID ACTIVITY WAS IN THE COURSE OF CARRYING OUT OF EDUCATIONAL ACTIVITY OF THE ASSESSEE. THE RELEVANT PART OF THE ORDER OF THE TRIBUNAL IN THE CASE OF UNIQUE EDUCATION SOCIE TY VS CIT(EXEMPTION) (SUPRA) IS REPRODUCED AS UNDER:- 3. WE HAVE HEARD THE RIVAL CONTENTIONS AND HAVE AL SO GONE THROUGH THE RECORD. SO FAR AS THE FIRST AND FO REMOST OBSERVATION OF THE LD. CIT(E) THAT THE ACTIVITY OF THE ASSESSEE WOULD NOT FALL WITHIN THE SCOPE OF TERM EDUCATION AS USED IN SECTION 2(15) OF THE ACT IS CONCERNED, THE LD. COUNSEL FOR THE APPELLANT IN TH IS RESPECT HAS INVITED OUR ATTENTION TO PAGE NOS. 52 & 53 OF THE PAPER BOOK. PAGE NO.52 IS THE COPY OF THE LET TER DATED 27.7.2012 OF THE GOVT. OF INDIA, MINISTRY OF LABOUR AND EMPLOYMENT, DIRECTORATE GENERAL OF EMPLOYMENT & TRAINING ISSUED UNDER THE SIGNATURES OF DIRECTOR(T) ADDRESSED TO THE STATE DIRECTORS / U.T. ADMINISTRAT ORS DEALING WITH CRAFTSMEN TRAINING SCHEME, WHEREBY, IT HAS BEEN CONVEYED THAT THE CASE OF THE APPELLANT ALONG WITH OTHERS WAS EXAMINED BY THE MEMBERS OF THE SUB- COMMITTEE FOR NCVT AND THAT THE COMMITTEE AFTER EXAMINATION APPROVED THE AFFILIATION OF THE CASES F OR CONFORMING TO THE NCVT NORMS. THE LIST OF SUCH INSTITUTION HAS BEEN MENTIONED, WHEREIN, THE NAME O F THE INSTITUTION NAMELY MAHATMA GANDHI PRIVATE ITI, DIS TT. YAMUNANAGAR RUN BY APPELLANT SOCIETY IS MENTIONED A T SR. NO.1. FURTHER, PAGE NO. 54 IS THE COPY OF THE LETT ER DATED 10.8.2007 OF THE INDUSTRIAL TRAINING & VOCATIONAL EDUCATION DEPARTMENT, GOVT. OF HARYANA, WHEREBY, TH E GOVERNMENT HAS GIVEN APPROVAL TO THE APPELLANT SOC IETY 5 ITA NO.1107/CHD/2018 MARKANDASHWAR SHIVJI EDUCATIONTRUST, KURUSHETRA FOR ESTABLISHMENT OF PRIVATE INDUSTRIAL TRAINING CE NTRE IN THE NAME AND STYLE OF MAHATMA GANDHI INDUSTRIAL TRAINING CENTRE FOR RUNNING THE TRADES WITH AFFILI ATION TO STATE COUNCIL FOR VOCATIONAL TRAINING (SCVT). THE N AME OF TRADE AND THE UNITS APPROVED ARE MENTIONED AS UN DER:- S.NO. NAME OF TRADE DURATION NO. OF UNITS ALREADY APPROVED INCREASE IN UNITS / UNITS IN NEW TRADE TOTAL UNITS. 1 COMPUTER OPERATOR PROGRAMMING ASSISTANT 1 YEAR 1 1 2 (IN TWO SHIFTS) 2 FITTER 2 YEAR 1 1 2 (IN TWO SHIFTS) 3 PAINTER GENERAL 2 YEAR 1 1 2 (IN TWO SHIFTS) 4 ELECTRICIAN 2 YEAR 1 1 2 (IN TWO SHIFTS) 4. FURTHER, AS PER LETTER DATED 23.12.2016 OF THE MINISTRY OF SKILL DEVELOPMENT & ENTREPRENEURSHIP, N EW DELHI, THE APPELLANT HAS BEEN EMPANELED AS ASSESSIN G BODY UNDER MODULAR EMPLOYABLE SKILLS. THE LD. COU NSEL FOR THE ASSESSEE, THEREFORE, HAS SUBMITTED THAT TH E APPELLANT HAS BEEN RUNNING THE VOCATIONAL TRAINING COURSE IN A SYSTEMATIC MANNER AND IS AFFILIATED AND REGULA TED BY NCVT AS WELL AS SCVT, HARYANA. THAT THE EXAMINATI ONS ARE CONDUCTED ON NATIONAL LEVEL AND DIPLOMA EQUIVAL ENT TO 10+2 DEGREE IS AWARDED BY THE NCVT. THAT THE COU RSES RUN BY THE APPELLANT BEING FOR PROMOTION OF SKILL DEVELOPMENT AND TRAINING, CLASS ROOMS TEACHING AND TRAININGS ARE DESIGNED FOR GENERATION OF EMPLOYMENT OPPORTUNITIES FOR VILLAGE YOUTHS AND THE SAME HAVE BEEN DULY RECOGNIZED BY THE STATE GOVERNMENT AS WELL AS CENTRAL GOVERNMENT. WE ARE CONVINCED THAT THE VOCATIONAL EDUCATIONAL / TRAINING PROGRAMME RUN BY THE APPELLANT SOCIETY ARE SYSTEMATIC PROGRAMME IMPARTIN G CLASS ROOM AS WELL TRAINING WITH FOCUS ON EMPLOYMEN T GENERATION. THE EDUCATION GIVEN BY THE APPELLANT, IN OUR 6 ITA NO.1107/CHD/2018 MARKANDASHWAR SHIVJI EDUCATIONTRUST, KURUSHETRA VIEW, CAN SAFELY BE SAID TO BE IN THE MODE OF SYSTE MATIC INSTRUCTIONS / SCHOOLING OR TRAINING GIVEN TO THE Y OUNG IN PREPARATION FOR THE WORK OF LIFE AND, IN OUR VIEW, DULY FALL WITHIN THE PURVIEW AND SCOPE OF THE TERM EDUCATION AS USED IN SECTION 2(15) OF THE ACT. 5. SO FAR AS THE OBSERVATION OF THE CIT(E) THAT THE INCOME OF THE ASSESSEE IS NOT FROM VOLUNTARY DONAT ION OR THAT THE SAME CANNOT BE SAID TO BE INCOME FROM PROP ERTY HELD UNDER THE TRUST IS CONCERNED, WE ARE NOT CONVI NCED WITH THE ABOVE OBSERVATION OF THE LD. CIT(E) FOR RE JECTING THE CLAIM OF THE APPELLANT TRUST. THE APPELLANT TRU ST IS REIMBURSED THE AMOUNT SPENT BY THE GOVERNMENT FOR CARRYING OUT ITS EDUCATION / TRAINING PROGRAMME AS PER THE SKILL DEVELOPMENT PROGRAMME OF THE GOVERNMENT. THUS, IN OUR VIEW, IT CAN BE SAFELY SAID TO BE INCO ME GENERATED FROM THE ACTIVITY OF THE APPELLANT TRUST AND THE SAID ACTIVITY AS OBSERVED ABOVE, FALLS WITHIN THE P URVIEW AND SCOPE OF CHARITABLE PURPOSE. IT IS NOT BE CASE OF THE CIT(E) THAT THE MAJOR OR MAIN ACTIVITY OF THE APPEL LANT TRUST IS TOWARDS COMMERCE OR BUSINESS. THE RECEIPT OF INCOME, IN OUR VIEW, IS IN THE COURSE OF CARRYING O UT OF EDUCATIONAL ACTIVITY OF THE ASSESSEE. 6. THE THIRD OBJECTION RAISED BY THE LD. CIT(E) IS THAT THE APPELLANT COULD NOT CORROBORATE THE RECEIPTS TO WARDS THE CORPUS FUNDS FROM THE MEMBERS OF THE TRUST WIT H BANK ENTRIES. IN OUR VIEW, THIS CANNOT BE GROUND FOR REJ ECTION OF THE APPLICATION U/S 12A OF THE ACT. THE APPELLAN T HAS SHOWN THE RECEIPTS TOWARDS ITS CORPUS FUNDS FROM TH E MEMBERS OF THE TRUST AND THE SAME HAS BEEN DULY REC ORDED IN THE BOOKS OF ACCOUNT. IT MAKES NO DIFFERENCE I F THE RECEIPTS WERE RECEIVED IN CASH OR THROUGH BANKING CHANNEL. MOREOVER, WHETHER THE RECEIPTS ARE TOWARDS CORPUS FUNDS OR FOR APPLICATION IS TO BE SEEN AT TH E TIME OF ASSESSMENT. 8. SO FAR AS THE EXPENDITURE ON TWO CARS IS CONCERN ED, THE LD. COUNSEL OF THE APPELLANT HAS EXPLAINED THAT THE 7 ITA NO.1107/CHD/2018 MARKANDASHWAR SHIVJI EDUCATIONTRUST, KURUSHETRA SAID CARS ARE USED BY THE SOCIETY FOR ITS ACTIVITIE S AS THE SOCIETY MEMBERS HAVE TO TRAVEL BETWEEN DELHI AND CHANDIGARH FOR MEETINGS AND REVIEW OF ITS WORK DONE BY THE CENTRAL / STATE GOVERNMENT AND FURTHER THAT THE SAID EXPENDITURE IS COMPLETELY RELATED TO THE ACTIVITIES AND OBJECTS OF THE APPELLANT SOCIETY. 9. THE LD. DR HAS MADE A FURTHER ARGUMENT THAT THE APPELLANT IS ALSO INDULGING IN SKILL DEVELOPMENT PROGRAMME UNDER PRADHAN MANTRI KAUSHAL VIKAS YOGNA (PMKVY) AND THAT THIS PROGRAMME IS A SHORT DURATIO N PROGRAMME AND CANNOT BE SAID TO BE A SYSTEMATIC EDUCATION PROGRAMME. MAY IT BE SO, APART FROM PROVI DING THE LONG TERM COURSE OF ONE YEAR OR TWO YEARS AS MENTIONED ABOVE, SINCE THE APPELLANT SOCIETY HAS SK ILLED INSTRUCTORS FOR PROVIDING VOCATIONAL TRAINING TO TH E STUDENTS AND IF THE APPELLANT INSTITUTION HAS ALSO BEEN IMPARTING TRAINING UNDER THE PRADHAN MANTRI KAUSHA L VIKAS YOGNA, THAT ITSELF, CANNOT BE SUFFICIENT TO H OLD THAT THE APPELLANT SOCIETY HAS DONE ANY ACTIVITY IN VIOL ATION OF ITS OBJECTS. 10. IN VIEW OF THE OBSERVATIONS MADE ABOVE, THE IMPUGNED ORDER OF THE CIT(E) IS SET ASIDE AND THE L D. CIT(E) IS FURTHER DIRECTED TO GRANT REGISTRATION TO THE APPELLANT SOCIETY U/S 12A READ WITH SECTION 12AA OF THE ACT IN ACCORDANCE WITH THE RELEVANT PROVISIONS OF T HE ACT. IN THE RESULT, THE APPEAL OF APPELLANT SOCIETY STAN DS ALLOWED. 5. SO FAR AS THE OBSERVATION OF THE LD. CIT(E) THA T THE APPELLANT TRUST HAD BEEN TRANSFERRING FUNDS TO ANOTHER SOCIETY NAME LY SANJEENI EDUCATIONAL SOCIETY IS CONCERNED, THE LD. COUNSEL F OR THE ASSESSEE HAS INVITED OUR ATTENTION TO THE COPY OF THE CERTIFICAT E OF REGISTRATION IN THE CASE OF SANJEEVNI EDUCATIONAL SOCIETY AND HAS SUB MITTED THAT THE SAID 8 ITA NO.1107/CHD/2018 MARKANDASHWAR SHIVJI EDUCATIONTRUST, KURUSHETRA SOCIETY IS SEPARATELY REGISTERED AND IS NOT A PART OF THE ASSESSEE TRUST. IT HAS BEEN FURTHER SUBMITTED THAT THE SANJEEVNI EDUCA ITONAL SOCIETY WAS ONLY A FRANCHISE OF THE ASSESSEE TRUST FOR IMPLEMEN TATION OF THE SKILL DEVELOPMENT PROGRAM UNDER THE PRASADHAN MANTRI KAU SHAL VIKAS YOGNA (PMKVY). THAT THE APPELLANT TRUST HAS BEEN P ROVIDING TRAINING THROUGH ITS OWN INSTITUTE AS WELL AS THROUGH SANJ EEVNI EDUCATIONAL SOCIETY FOR WHICH PAYMENTS WERE MADE TO THE SANJEE VANI EDUCATIONAL SOCIETY SOLELY FOR RUNNING THE EDUCATIONAL PROGRAMM E / SKILL DEVELOPMENT COURSE. SINCE THE FUNDS WERE GIVEN TO T HE SANJEEVNI EDUCATIONAL SOCIETY FOR RUNNING OF SIMILAR ACTIVITI ES ON BEHALF OF THE APPELLANT TRUST, HENCE, IN OUR VIEW, THE LD. CIT(E) WAS NOT JUSTIFIED IN REJECTING THE APPLICATION OF THE APPELLANT TRUST ON THIS GROUND. SO FAR AS THE ISSUE RELATING TO THE SUBMISSION OF T HE FINANCIAL STATEMENT AND APPLICATION OF FUNDS WAS CONCERNED, T HE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT NO SUCH QUERIES WER E RAISED BY THE LD. CIT (E) DURING THE COURSE OF HEARING. HE, HAS FURT HER SUBMITTED THAT INQUIRES RELATING TO THE APPLICATION OF THE FUNDS C OULD NOT BE RAISED AT THE REGISTRATION STAGE. WE DO NOT AGREE WITH THE AB OVE CONTENTION OF THE LD. COUNSEL FOR THE ASSESSEE THAT THE LD. CIT(E) CA N NOT RAISE THE INQUIRES ABOUT THE APPLICATION OF THE INCOME / GENU INENESS OF THE ACTIVITIES OF THE ASSESSEE TRUST AT REGISTRATION ST AGE. SINCE THE ASSESSEE TRUST HAS ALREADY COMMENCED ITS ACTIVITIES AND HAS APPLIED FUNDS FOR THE ADVANCEMENT OF ITS OBJECTS, HENCE, THE LD. CIT(E), IN OUR VIEW, WOULD 9 ITA NO.1107/CHD/2018 MARKANDASHWAR SHIVJI EDUCATIONTRUST, KURUSHETRA BE JUSTIFIED TO EXAMINE THE ACTIVITIES AND APPLICAT ION OF FUNDS SO AS TO FORM A VIEW AND TO ASCERTAIN ABOUT THE GENUINENESS OF THE ACTIVITIES OF THE ASSESSEE TRUST. 6. IN VIEW OF THE ABOVE DISCUSSION, THE IMPUGNED O RDER OF THE CIT(E) IS SET ASIDE AND THE MATTER IS RESTORED TO T HE FILE OF THE LD. CIT(E) FOR THE LIMITED PURPOSE OF EXAMINATION OF FI NANCIAL STATEMENT AND APPLICATION OF FUNDS TO ASCERTAIN ABOUT THE GEN UINENESS OF THE ACTIVITIES OF THE APPELLANT TRUST SUBJECT TO OUR OB SERVATIONS MADE ABOVE. IN THE RESULT, THE APPEAL OF THE APPELLANT TRUST IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. THIS APPEAL COULD NOT BE DECIDED EARLIER DUE TO NON -FUNCTIONING OF THE BENCH ON ACCOUNT OF CURFEW / LOCKDOWN IN THE WA KE OF COVID-19 PANDEMIC. ORDER PRONOUNCED ON 29.05.2020. ( . . / N.K. SAINI) ( ! / SANJAY GARG) '#$ / VICE PRESIDENT %& / JUDICIAL MEMBER DATED : 29.05.2020 .. 2*&)3454) / COPY OF THE ORDER FORWARDED TO : 1. '$ / THE APPELLANT 2. &' '$ / THE RESPONDENT 3. , 6) / CIT 4. , 6) ( )/ THE CIT(A) 5. 47 &)8 , . 8 , 9:;< / DR, ITAT, CHANDIGARH 6. ;= - / GUARD FILE 10 ITA NO.1107/CHD/2018 MARKANDASHWAR SHIVJI EDUCATIONTRUST, KURUSHETRA 2 , / BY ORDER, > / ASSISTANT REGISTRAR