CIT (E) v. Ambala Public Educational Society (2018) 259 Taxman 575 (P&H)(HC) Editorial: SLP of revenue is dismissed CIT (E) v. Ambala Public Educational Society ( 2020) 269 Taxman 200 (SC)

S. 12A : Registration–Trust or institution-Registration cannot be denied merely on ground that secretary of society was getting lease rent for land given to society for running school or his wife who had requisite qualification was teaching in school and was being paid salary. [S. 13]

Assessee educational society, set up with various aims and objects including improvement in standard of education of backward students of rural areas, was running a school and Commissioner had not doubted genuineness of aims and objects of assessee, application under section 12A could not be rejected merely on ground that secretary of society was getting lease rent for land given to society for running school or his wife who had requisite qualification was teaching in school and was being paid salary.