Mait/11/2008 Of Commissioner Of Income Tax v. R.k.d.f.educational Society

MAIT No.11/2008 16.1.7014 Shri Sanjay Lal, Advocate, for the appellant.|Heard on aamission. This appeal is directed against the order dated 10.8.2007.passed py tne Income Tax Appellate Tribunal, Indore Bench (in|Short, ‘the Tribunal’) whereby it has partly allowed therespondent's ITA No.98/IND/2007. Tne respondent-assesse is a society which was created on25.99.2003 with the main objects being educational and charitablefor the benefit of general public. The respondent applied for|registration on 18.10.2005 and the Commissioner of Income Tax|granted registration to it under section 12AA of the Income Tax|Act, 1961 vide order dated 31.5.2006. Tne Commissioner grantedregistration witn effect from 1.4.2005 instead of 1.4.2004.|Aggrieved, the respondent preferred an appeal before the Tribunal.Tne Tribunal, after considering the explanation of respondent andrelying upon number of decisions, directed the Commissioner of Income Tax to grant registration to the respondent with effect|from 1.4.2004 within two months. The Tribunal has held that the|Commissioner was. satisfied about tne respondent's” opjecregarding welfare of the public and, therefore, ought to have|granted registration with effect from the date of creation of Trust,otherwise the very purpose of such provision would be defeated. We find ourselves in complete agreement with the viewtaken by the Tribunal which is well-founded and unassailable. Tne|learned counsel for appellant could not point out any illegality in the impugned order. No substantial question of law arises in the|present appeal. — It is accordingly dismissed summarily. (AJIT SINGH) (SUBHASH KAKADE)JUDGE|JUDGE| Pps|