Doctor Madan Lal Atri Charitable Trust v. CIT(E) (2021) 191 ITD 190 / 90 ITR 199/ 206 DTR 69 (Agra)(Trib.)

S. 12AA : Procedure for registration-Trust or institution-Education-Aryans school-Approval was examined by Board-Denial of exemption was not justified.

Allowing the appeal  the Tribunal held that  the  assessee was having approval under Central Board of Secondary Education as well as assessee was complying with Right to Education Act, 2010 and was also having necessary approval/affiliation from respective authorities and said permissions had been filed before Board at time of affiliation. Denial of registration was held to be not justified. If expert body in field of education, i.e., CBSE, granted affiliation to a school, then approval/permission which had already been examined by Board, should not be a subject matter of fresh examination by CIT(E).