The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ), in The Managing Committee Aminia Muslim Girls School v. Principal CIT, held that the registration under Section 12AA of the Income Tax Act and the other benefits cannot be denied to a society merely for a reason that the original copy of the memorandum of association ( MoA ) was not filed to prove the genuineness of the objectives of the society.
The Assessee- society has been established to impart religious, moral, secular education and training as well as give instructions in industries and handicrafts to the girls of Muslim Punjabi Community. The CIT(E) declined the registration and approval u/s 12AA and Section 80G on the sole ground that, the assessee has not filed requisite details as well as MoA for verification, so as to establish the nature and genuineness of the activities of the society.
On appeal, the ITAT noted that when the applicant is running the school for girls and imparting training to the girls in handicrafts without charging any fee, activities of the societies appear to be are charitable and genuine in nature.
The bench further noticed that in an order relating to another assessment year, the Tribunal had directed the CIT(E) to grant registration u/s 12AA and to accord approval u/s 80G of the Act.
Following the decision, the bench directed the CIT(E) to grant registration and to accord approval to the applicant u/s 12AA and Section 80G of the Income Tax Act respectively, on furnishing the requisite details required u/s 12AA of the Act, after providing an opportunity of being heard to the assessee.
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