CIT(E) cannot examine application of income while granting Registration U/s. 12AA

Mata Parvati Educational & Innovative Society Vs CIT (E) (ITAT Delhi)

hen aims and objects of the assessee society to open schools for imparting education and vocational training 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 12AA of the Act. Consequently, appeal filed by the assessee society is hereby allowed directing the ld.

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