MATA PARVATI EDUCATIONAL & INNOVATIVE SOCIETY , NEW DELHI V. CIT(E), NEW DELHI, NEW DELHI

ITA 2296/DEL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0272 (ITAT-DELHI)
• Duration Of Justice: 11 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: misc
• Appeal Filed On: 03-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RINKU SINGH SENIOR
• Keywords: Competent authority; Set aside
• Section: 12AA; 12; 11; 15

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH E : NEW DELHI) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA NO.2296/DEL./2018 MATA PARVATI EDUCATIONAL & INNOVATIVE SOCIETY, VS. CIT (E), RZ 2D, G.F., PLOT NO.10, DELHI. GALI NO.1, KAILASH PURI, RAINBOW KIDS VALLEY SCHOOL, NEW DELHI 110 045. (PAN : AAEAM4639E) (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI PRAMOD JAIN, CA REVENUE BY : MS. RINKU SINGH, SENIOR DR DATE OF HEARING : 13.03.2019 DATE OF ORDER : 29.03.2019 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : THE APPELLANT, MATA PARVATI EDUCATIONAL & INNOVATI VE SOCIETY (HEREINAFTER REFERRED TO AS THE ASSESSEE) BY FILING THE PRESENT APPEAL SOUGHT TO SET ASIDE THE IMPUGNED ORD ER DATED NIL PASSED BY THE COMMISSIONER OF INCOME-TAX (EXEMPTION S), NEW DELHI ON THE GROUNDS INTER ALIA THAT :- 1. THAT THE ORDER PASSED BY LD. CIT (E) IS BAD IN LAW AND AGAINST FACTS OF THE CASE. 2. THAT THE APPROACH OF CIT (E) WAS VERY CASUAL DU RING THE WHOLE REGISTRATION PROCESS. ITA NO.2296/DEL./2018 2 3. THAT THE LD. CIT (E) ERRED IN REJECTING THE APP LICATION MADE FOR REGISTRATION U/S 12A. 4. THAT THE LD. CIT (E) HAS ERRED IN REJECTING THE REGISTRATION ON THE BASELESS GROUNDS. 5. THAT THE LD. CIT (E)HAS NOT GIVEN ADEQUATE OPPOR TUNITY OF BEING HEARD BEFORE REJECTING THE APPLICATION FOR REGISTRATION. 6. THAT CIT (E) ERRED IN NOT CONSIDERING THE SUBMI SSIONS FILED BY THE ASSESSEE. 2. BRIEFLY STATED THE FACTS NECESSARY FOR ADJUDICAT ION OF THE CONTROVERSY AT HAND ARE : ASSESSEE SOCIETY IS ENGAG ED IN ACTIVITIES OF IMPARTING EDUCATION BY RUNNING SCHOOL IN THE NAME A ND STYLE OF RAINBOW KIDS VALLEY SCHOOL FILED AN APPLICATION IN FORM 10A FOR REGISTRATION UNDER SECTION 12AA OF THE INCOME-TAX A CT, 1961, WHICH HAS BEEN REJECTED BY THE LD. CIT (E) ON THE G ROUNDS INTER ALIA THAT THERE IS HUGE AMOUNT OF CASH DEPOSITS IN THE B ANK ACCOUNT MAINTAINED WITH THE INDIAN BANK AND ASSESSEE HAS FA ILED TO FILE THE COMPLETE DETAILS OF CASH DEPOSIT IN THE BANKS ACCOU NT; THAT THE SCHOOL BEING RUN BY THE ASSESSEE IS NOT EVEN RECOGN ISED BY THE GOVERNMENT OF NCT OF DELHI; AND THAT THE ASSESSEE H AS FAILED TO SATISFACTORILY ESTABLISH THE GENUINENESS OF THE CON DUCT OF THE CHARITABLE ACTIVITIES AS DEFINED IN SECTION 215 OF THE ACT. 3. FEELING AGGRIEVED, THE ASSESSEE HAS COME UP BEFO RE THE TRIBUNAL BY WAY OF FILING THE PRESENT APPEAL. ITA NO.2296/DEL./2018 3 4. WE HAVE HEARD THE LD. AUTHORIZED REPRESENTATIVES OF THE PARTIES TO THE APPEAL, GONE THROUGH THE DOCUMENTS R ELIED UPON AND ORDERS PASSED BY THE REVENUE AUTHORITIES BELOW IN T HE LIGHT OF THE FACTS AND CIRCUMSTANCES OF THE CASE. 5. BEFORE PROCEEDING FURTHER, AIMS AND OBJECTS OF T HE ASSESSEE SOCIETY NEED TO BE EXAMINED, WHICH ARE EXTRACTED FO R READY PERUSAL AS UNDER :- 4. AIMS AND OBJECTS OF THE SOCIETY : THE MAIN AIMS AND OBJECTS FOR WHICH THE SOCIETY ESTABLISHED ARE AS UNDER:- 1. TO OPEN AND RUN, EDUCATIONAL AND VOCATIONAL SCHO OLS OR INSTITUTIONS TO BRING EDUCATION WITHIN THE REACH OF POOR & BACKWARD CHILDREN, IN THE NATIONAL CAPITAL TERRITOR Y OF DELHI. 2. TO PROVIDE LIBRARIES, PUBLISH BOOKS ON EDUCATION AL, CULTURAL & SOCIAL SUBJECTS, ORGANIZE DISCUSSIONS & SEMINARS TO IMPART KNOWLEDGE & UNDERSTANDING AMONGST THE PEOPLE . 3. TO PROVIDED HOSTEL & RESIDENTIAL ACCOMMODATION T HAT MAY BE CONSIDERED NECESSARY FOR THE STUDENT & FOR E ACH MEMBER OF THE STAFF THAT MAY BE MADE ELIGIBLE FOR IT. 4. TO ESTABLISH & MAINTAIN INSTITUTIONS FOR THE HAN DICAPPED & FOR ADULT EDUCATION, LIKE VOCATIONAL TRAINING IN VOCATIONS OF HOUSEHOLD INDUSTRY, SEMI-SKILLED JOBS FOR SELF EMPL OYMENT, SHORT HAND & TYPE-WRITING, SOCIAL SCIENCE, LANGUAGES, FIN E ARTS CRAFTS, MUSIC, PAINTING, MODELING, PHYSICAL TRAININ G ETC. 5. TO PROVIDE THE BEST EDUCATION AVAILABLE IN SOME OF THE BEST SCHOOLS IN DELHI. EMPHASIS WOULD BE ON CHARAC TER BUILDING, SELF DISCIPLINE & THE DEVELOPMENT OF THE CREATIVE & SOCIAL FACULTIES. THE SOCIETY AIMS AT PRODUCING WELL INFO RMED & WELL ASSURED YOUNG CHILDREN JUST THE KIND OF CHILDREN TH AT OUR COUNTRY NEEDS. 6. TO STRIVE TO MEET CHANGING NEED OF PROVIDING COMPREHENSIVE EDUCATION TO DEVELOP VARIOUS FACETS O F PERSONALITY AND TO IMPART EDUCATION TO CHILDREN ON THE MOST MOD ERN LIENS & PROVIDED AN ENVIRONMENT CONGENIAL TO GROWTH & DEVEL OPMENT OF THE CHILDREN. ITA NO.2296/DEL./2018 4 7. TO ARRANGE & ORGANIZE THE SOCIAL, CULTURAL & EDU CATIONAL PROGRAMMES FROM TIME TO TIME. PUBLISH BOOKS, MAGAZI NES AND OTHER PUBLICATION FOR THE PROMOTION, PROTECTION ARI D ADVANCEMENT OF STUDENTS. 8. TO PROVIDE INFORMATION AND EDUCATION/ USEFUL KNO WLEDGE AND THE MEDICAL ADVISE, TO GENERAL PUBLIC REGARDING THE VICES OF THE SOCIETY (LIKE SMACK, CIGARETTE / BIRI, SMOKING, ALCOHOL, AIDS) THROUGH HOLDING AWARENESS CAMPS FOR DE-ADDICT ION AND ALSO START / ORGANIZE THE LECTURES BY EXPERT TEAM O F DOCTORS, JOURNALISTS AND OTHER LEARNED PERSONS. 9. TO PROVIDED FREE MEALS, CLOTHES, MEDICINES AND O THER NEEDY THINGS TO THE POOR AND NEEDY, CHILDREN OF WID OWS. ELECTRICIAN WORK, SECURITY AND SWEEPING ETC. FOR TH E AREA. 10. TO ARRANGE AND ESTABLISH MEDICAL AND CHARITABLE DISPENSARIES. 11. TO PROVIDE LECTURES BY THE EXPERT TEAM OF THE D OCTORS, JOURNALISTS, LAWYERS AND PROFESSIONALS ETC. 12. TO HELP AND ASSIST POOR AND NEEDY RESIDENTS AND THEIR FAMILIES DURING EMERGENCIES, SUCH AS FOOD, WAR, EAR TH-QUACK AND RAINS. 13. TO ARRANGE, AND MANAGE THE TRAINING, INSTITUTIO N IN TYPING, SHORTHAND, COMPUTER, FINE ARTS, CRAFTS, MUSIC, PAINTING, MODELING, DANCING, YOGA, NATUREPATHY, AYURVEDIC, PHYSICAL EDUCATION, AND IN OTHER PROFESSIONAL TRAINING SUBJECTS WITH TH E APPROVAL OF CONCERNED AUTHORITIES. TO MAKE BEST EFFORTS FOR THE PROMOTION, PROTECTION AND ADVANCEMENT. 14. TO START ESTABLISH, RUN TAKE OVER, OR MANAGE A ND MAINTAIN SCHOOLS, WITH AND OBJECT TO PROVIDE SOUND PRE -PRIM ARY, PRIMARY, SECONDARY, SENIOR SECONDARY AND HIGHER EDUCATION. T O CHILDREN BY SEEKING RECOGNITION AND AFFILIATION FROM THE EDU CATION DEPARTMENT AND CONCERNED GOVT. AUTHORITIES. 15. TO ARRANGE AND MANAGE THE TRAINING INSTITUTION IN TYPING, SHORT-HAND, COMPUTER INFORMATION TECHNOLOGY , COMPUTER HARDWARE AND NETWORKING TRAINING, MOBILE REPAIRING, HARD WARE AND SOFTWARE, FINE ART , CRAFT , MUSIC, PAINTING, MODELING, CUTTING TAILORING, YOGA, PHYSIC AL, EDUCATION AND OTHER SOCIAL ACTIVITIES OF AWARENESS PROGRAMS, ADULT EDUCATION CLASSES, LECTURE ESSAY COMPETITIONS EXHIBITIONS, SYMPOSIUM, CULTURAL PROGRAMS, PRESS CO NFERENCE, SEMINAR CAMP AND AFTER THE COMPLETE, PROGRAMMES ISS UED THE CERTIFICATE, DIPLOMA, DEGREE ETC. ITA NO.2296/DEL./2018 5 16. TO IMPROVE MEN'S BOYS, GIRLS AND WOMEN'S EDUCA TIONAL STANDARD BOTH IN RURAL AND URBAN AREAS. TO PROMOTE LITERACY, CULTURAL AND OTHER SOCIAL ACTIVITIES BY AWARENESS P ROGRAMMES, ADULT EDUCATION CLASSES LECTURES ESSAY COMPETITIONS SYMPOSIUM CULTURAL PROGRAMS, PRESS, CONFERENCE, AND SEMINARS PROVIDED INFORMATION AND EDUCATION / USEFU L KNOWLEDGE. 17. TO ESTABLISH AND MANAGE VARIOUS KINDS OF EDUCA TIONAL, CULTURAL, AND WELFARE VOCATIONAL TRAINING CENTERS I N THE FIELD OF INDUSTRIAL SCIENTIFIC, MEDICAL, TECHNICAL AGRICULTU RAL RESEARCH TRAINING INSTITUTES TO INTRODUCE AND DEVELOP PROFES SIONAL COURSES. 18. TO PUBLISH BOOKS, CHARTS, ILLUSTRATIONS, GENERA L MAGAZINES, PERIODICAL, NEWS LETTER/ PAPERS AND OTHE R PUBLICATION ON THE DIFFERENT SUBJECTS AND IN DIFFER ENT LANGUAGE OF THE PROMOTING OF ABOVE AIMS AND OBJECTS OF THE ABOV E SOCIETY. 19. TO OFFER PRIZES AND TO GRANT SCHOLARSHIP AND ST IPEND IN FURTHERANCE OF THE OBJECT OF THE SOCIETY. 20. TO CONDUCT TRAINING AND RESEARCH PROGRAMMERS FO R CONTROLS OF THE POLLUTION DISEASES AND TO MAINTAIN /DEVELOP/SECURE THE HERBS, FORESTS, ENVIRONMENT, SPECIES OF ANIMAL BIRDS WILD LIFE ETC. 21. TO ENCOURAGE GAMES/SPORTS/YOGA/GYMNASTICS / JUD O / HOCKEY / FOOTBALL/ CRICKET AND GAMES FOR THE IMPROV EMENT OF HEALTH AMONGST YOUTH AND CHILDREN ON THE WHOLE PROV IDING PLAY GROUND SPORTS CLUB YOGA TRAINING CENTERS AND ALSO O RGANIZE THE TOURNAMENTS YOGA/SPORTS COMPETITIONS ON BLOCK DISTR ICT STATE LEVEL. 22. TO OPEN, MANAGE, CONTROL, LOOK AFTER AND SUPERV ISE THE COMPUTER EDUCATIONAL INSTITUTIONS AND TO PROVIDE AL L TYPES OF COMPUTER EDUCATION AND TO WORK FOR DIFFUSION OF USE FUL KNOWLEDGE IN COMPUTER SCIENCE AND EDUCATION AND SEE KING RECOGNITION AND AFFILIATION FROM THE EDUCATIONAL DE PARTMENT /CONCERNED AUTHORITIES / GOVT. AUTHORITIES AND TO D ISTRIBUTE PRIZES, AWARDS DEGREE DIPLOMA ETC. TO THE QUALIFIED AND ELI GIBLE CANDIDATES. TO OPEN AND MANAGE THE COMPUTER EDUCATI ONAL INSTITUTIONS IN VARIOUS PARTS OF INDIA, AS PER GOVT . POLICY. 23. TO MAKE-UP EFFECTIVE REASONABLE AND LAWFUL STEP S FOR THE SOLUTION OF THE PROBLEMS RELATING TO THE BLIND, HAN DICAPPED MENTALLY HANDICAPPED DEAF, DUMB AND OTHER DISABLED; BY PROVIDING THEM ALL REQUIRED FACILITIES. ITA NO.2296/DEL./2018 6 24. TO CARRY ON COMMUNITY DEVELOPMENT PROGRAMS/ ACT IVITIES AND ALSO CONSTRUCT AND DEVELOP THE COMMUNITY HALLS, BARAT GHAR, DHARAMSHALA, PIES, SULABH SHOCHALAY, OLD AGE HOMES, CHARITABLE, DISPENSARIES, HOSPITALS, LIBRARIES,' RE ADING ROOMS, PLAY GROUNDS, STADIUMS (BOTH OPEN AND INDOOR), YOGA , TRAINING CENTERS, ANGANWARI, BALWARI, STUDIOS, DRAMA STAGE A ND OTHER TRAINING AND RESEARCH INSTITUTES FOR THE ATTAINMENT OF AIMS & OBJECTS OF THE SOCIETY. 25. TO ORGANIZE FREE MEDICAL CAMP BLOOD DONATION CA MPS EYE DONATION CAMPS ETC, IN VILLAGES AND URBAN AREA FOR THE BENEFIT OF THE GENERAL PUBLIC. 26. TO THE ESTABLISH, RUN, MAINTAIN, MANAGE AND CO NTROL THE VARIOUS MEDICAL COLLEGES, TRAINING INSTITUTIONS/ CO URSES LIKE, MEDICAL, DENTAL, PARA MEDICAL, AYURVEDIC, UNANI, HO MEOPATHIC, NATUROPATHY, PHYSIOTHERAPY, PHARMACY, NURSING, LABO RATORY, OCCUPATIONAL THERAPY, DIETICIAN, BEAUTICIAN, ACUPUN CTURE AND ACUPRESSURE THERAPY ETC. (AFTER GETTING PROPER PERM ISSION FROM THE COMPETENT AUTHORITY OF IT IS REQUIRED). 27. TO OPEN ESTABLISH AND MAINTAIN HOSPITAL CHARITA BLE DISPENSARIES, MEDICAL LABORATORY, MATERNITY HOMES, CHILD WELFARE CENTERS, CLINICAL LABORATORIES AND OTHER SIMILAR IN STITUTIONS AND RESEARCH CENTER. 28. THE SOCIETY WILL INVEST ITS MONEY AND FUNDS UND ER SECTION 11 (5) OF THE INCOME TAX ACT, 1961. THE SOCIETY WI LL GET PERMISSION U/S 80-G AND 12-A ETC. 29. TO HOLD AND CONDUCT OR ASSIST PUBLIC LECTURES, DEMONSTRATIONS, SEMINARS, CONSULTATIONS, WORKSHOPS, CONFERENCES, SEMINARS, CAMPS, TOURS, MEETINGS, EDUC ATIONAL EXHIBITIONS ETC. FOR THE ATTAINMENT OF THE OBJECTS OF THE TRUST THROUGH ALL KINDS OF MEDIA. 30. GRANTING OF FINANCIAL ASSISTANCE TO ANY EDUCATI ONAL INSTITUTION OR GRANTING SCHOLARSHIPS, PRIZES, MEDAL S, AWARDS FOR EXCELLENCE IN STUDIES SPORTS AND SCIENTIFIC RESEARC H, DISTRIBUTION OF BOOKS AND NOTE BOOKS FOR POOR AND/OR DESERVING S TUDENTS. 31. TO ACQUIRE, PURCHASE OR OTHERWISE OWN OR UNDERT AKE ON LOAN OR LEASE OR HIRE TEMPORARILY OR PERMANENTLY AN D MOVEABLE OR IMMOVEABLE PROPERTY. 32. TO PROMOTE AND PROTECT INDIAN TRADITIONAL MUSIC , DANCE, HANDICRAFT, HANDLOOMS, ART, MODERN ART AND LITERATU RE AND OTHER SUCH AREAS, ESTABLISH AN AWARD FOR THE DESERV ING PEOPLE IN SUCH FIELD. ITA NO.2296/DEL./2018 7 6. UNDISPUTEDLY, THE CONJOINT READING OF THE AIMS A ND OBJECTS OF THE ASSESSEE SOCIETY GOES TO PROVE THAT IT HAS BEEN SET UP TO OPEN AND RUN EDUCATIONAL AND VOCATIONAL SCHOOL OR INSTIT UTIONS IN ORDER TO BRING EDUCATION WITHIN THE REACH OF POOR AND BACKWA RD CHILDREN IN THE NATIONAL CAPITAL REGION OF DELHI BY ESTABLISHIN G LIBRARIES, PROVIDING HOSPITAL AND RESIDENTIAL ACCOMMODATION, B Y ESTABLISHING AND MAINTAINING INSTITUTION FOR HANDICAP OR ADULT E DUCATION, ETC., WHICH CERTAINLY FALLS IN THE DEFINITION OF CHARITA BLE ACTIVITIES AS DEFINED IN THE PROVISIONS CONTAINED UNDER SECTION 2 15 OF THE ACT. 7. CHALLENGING THE IMPUGNED ORDER, LD. AR FOR THE A SSESSEE CONTENDED THAT UNDER SECTION 12AA OF THE ACT, LD. C IT (E) IS ONLY TO EXAMINE THE GENUINENESS OF THE OBJECTS OF THE SO CIETY IF THE SAME ARE CHARITABLE OR NOT AND THAT ITS ACTIVITIES ARE I N CONSONANCE WITH THE OBJECT OF THE TRUST AND THAT THE CIT IS NOT REQ UIRED TO EXAMINE THE ISSUE OF THE INCOME OF THE SOCIETY. 8. HOWEVER, ON THE OTHER HAND, LD. DR FOR THE REVEN UE RELIED UPON THE ORDER PASSED BY LD. CIT (E) AND CONTENDED THAT HUGE CASH DEPOSIT IN THE BANK ACCOUNT OF THE ASSESSEE SOCIETY ITSELF QUESTIONS THE GENUINENESS OF THE OBJECTS OF THE SOCIETY. 9. BARE PERUSAL OF THE IMPUGNED ORDER PASSED BY THE LD. CIT (E) GOES TO PROVE THAT HE HAS NOT DISPUTED THE CHARITAB LE AIMS AND ITA NO.2296/DEL./2018 8 OBJECTS OF THE ASSESSEE SOCIETY, RATHER HE HAS DECL INED THE REGISTRATION UNDER SECTION 12AA OF THE ACT ON THREE GROUNDS : (I) THAT THERE IS A HUGE CASH DEPOSIT IN THE BANK A CCOUNTS OF THE ASSESSEE SOCIETY DURING THE PERIOD 05.04.201 7 TO 15.09.2017 WHICH IS NOT SUPPORTED BY THE CORRESPONDING DOCUMENTS; (II) THAT THE AUDITED BALANCE SHEET FOR FINANCIAL Y EAR 2016- 17 HAS NOT BEEN FILED DESPITE CALLED FOR; AND (III) THAT THE SCHOOL BEING RUN BY ASSESSEE SOCIETY IS NOT RECOGNISED BY THE DEPARTMENT OF EDUCATION, GOVT. OF NCT OF DELHI. 10. IT IS SETTLED PRINCIPLE OF LAW THAT AT THE STAG E OF GRANTING REGISTRATION U/S 12AA OF THE ACT, LD. CIT (E) IS NO T TO EXAMINE THE APPLICATION OF INCOME, WHICH IS TO BE DONE BY THE A O ON YEAR TO YEAR BASIS AT THE TIME OF DECIDING THE EXEMPTION U/ S 11 OF THE ACT; THAT THE LD. CIT (E) IS NOT TO EXAMINE THE GENUINEN ESS OF THE TRUST BUT NOT THE INCOME OF THE TRUST FOR CHARITABLE OR R ELIGIOUS PURPOSE WHICH FUNCTIONS ARE ASSIGNED TO AO AND THAT THE REG ISTRATION OF THE TRUST DOES NOT INVOLVE INQUIRY INTO THE ACTUAL ACTI VITIES OR APPLICATION OF THE FUNDS ETC., PARTICULARLY WHEN TH ERE IS NOTHING ON RECORD TO MAKE OUT THAT THE OBJECT OF THE TRUST OR ACTIVITIES OF THE TRUST WERE NOT GENUINE; AND THAT NON-PRODUCTION OF BOOKS DOES NOT ITA NO.2296/DEL./2018 9 MEAN THAT THE GENUINENESS OF THE CHARITABLE ACTIVIT IES OF THE ASSESSEE SOCIETY IS NOT ESTABLISHED. RELIANCE IN T HIS REGARD MAY BE PLACED ON VIDYADAYANI SHIKSHA SAMITI VS. CIT ITA NO.309/DEL/2016 ORDER DATED 14.12.2017; BHARTIYA KI SAN SANGH VS. CIT (2017 59 ITR (TRIB) 228 (ITAT-DEL); SHANT I EDUCATION AND WELFARE SOCIETY VS. CIT ITA NO.5970/DEL/2012; F IFTH GENERATION EDUCATION SOCIETY 185 ITR 634; CIT VS. BABU RAM EDUCATION SOCIETY (2018) 96 TAXMANN.COM 606 (ALLA HABAD); CIT VS. B.K.K. MEMORIAL TRUST (2013) 256 CTR 424; AND DIT (E) VS. PANNALALBHAI FOUNDATION 216 TAXMAN 148. 11. HONBLE KARNATAKA HIGH COURT IN CIT VS. A.S. KUPPARAJU BROTHERS CHARITABLE FOUNDATION TRUST (2012) 69 DT R 315 HAS EVEN HELD THAT, IT IS ADMITTED THAT IN PURSUANCE OF THE TRUST DEED AND IN TERMS OF THE OBJECTS SETOUT THEREIN, SCHOOLS AND COLLEGES ARE BEING RUN AND EDUCATION INSTITUTIONS ARE BEING RUN AS RIGHTLY HELD BY THE TRIBUNAL, NOTHING MORE REQUIRES TO BE ESTABL ISHED TO SHOW THAT THE TRUST IN QUESTION IS A GENUINE TRUST AND T HEREFORE, THE ASSESSEE IS ENTITLED TO THE REGISTRATION UNDER SECT ION 12AA OF THE ACT. 12. IN VIEW OF WHAT HAS BEEN DISCUSSED ABOVE, WE AR E OF THE CONSIDERED VIEW THAT WHEN AIMS AND OBJECTS OF THE A SSESSEE SOCIETY TO OPEN SCHOOLS FOR IMPARTING EDUCATION AND VOCATIO NAL TRAINING ITA NO.2296/DEL./2018 10 WHICH IS PER SE A CHARITABLE OBJECT UNDER SECTION 2 (15) OF THE ACT AND THE ASSESSEE SOCIETY HAS BEEN RUNNING A SCHOOL IN THE NAME AND STYLE OF RAINBOW KIDS VALLEY SCHOOL, THE LD. CIT (E ) HAD NO GROUND TO DECLINE THE REGISTRATION UNDER SECTION 12 AA OF THE ACT. CONSEQUENTLY, APPEAL FILED BY THE ASSESSEE SOCIETY IS HEREBY ALLOWED DIRECTING THE LD. CIT (E) TO GRANT THE REGI STRATION TO THE ASSESSEE SOCIETY U/S 12AA OF THE ACT. ORDER PRONOUNCED IN OPEN COURT ON THIS 29 TH DAY OF MARCH, 2019. SD/- SD/- (R.K. PANDA) (KULDIP SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED THE 29 TH DAY OF MARCH, 2019 TS COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(E), NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.