Registration u/s 12AA cannot be denied to an educational institute merely because it’s is been run by Christian community

Brief of the case:

Punjab & Haryana High Court held in Alexandera School Vs CIT, Amritsar that if an educational institute had been run by a particular section of community then registration u/s 12AA could not be denied provided it was running to benefit all sections of society. Registration could not be denied just on the basis that an educational institute has been run by a Christian community because the education had been imparted to all sections of society just in a Christian atmosphere so that children become responsible citizen of India. That did not mean that education had been imparted only to the Christian community. If there was no discrimination between caste, sex and religion then registration should be granted.

Facts of the case:

Assessee had applied for registration u/s 12AA of an educational Institute named Alexandera which was denied by Commissioner of Income Tax on the reason that the above educational institute had been run by Christian community for the benefit Christian community only. So as per sec 12AA registration was to be granted only to that educational institution which work for all sections of society. Assessee went into appeal.

 Contention of the assesse:

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