CIT(E) not prerogative to grant registration to an institution as it deems fit

Chandigarh Institute of Hotel Management Vs CIT (ITAT Chandigarh) ITAT Chandigarh held that CIT(E) cannot grant registration to an institution as he deems fit. Here, CIT(E) has granted registration to the assessee as Charitable Institution involved in “advancement of other objects of public utility” instead of Charitable Institution engaged in education activity as applied by the assessee. Facts- The assessee as a charitable institution engaged in the education activity and rather given the registration u/s 12A of the Income Tax Act, 1961 as Charitable Institution involved in the “advanc...