Application of income cannot be examined while granting section 12AA registration

CIT (Exemptions) Vs Mata Parvati Educational & Innovative Society (Delhi High Court)

The ITAT has recorded that the Respondent society is engaged in the activity of imparting education by running a school, the Rainbow Kids Valley School, which fact is not in dispute. The Respondent filed an application on 23^rd August, 2017 in Form No. 10A seeking registration under Section 12AA of the Act. The Authorised Representative (‘AR’) of the Respondent appeared before the CIT(E) and filed certain documents. The CIT

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