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3. The assessee is a society registered with District Registrar of Firms and Societies, Sonepat on 5.3.2008. The ld.CIT rejected the registration for the following reasons:-

a) The assessee does not satisfy the very essence of charity, which is necessary for getting the status of being charitable as is required in view of section 2(15) of the Act;
b) The AO as well as the Joint Commissioner of Income-tax has reported that the main aims and objects of the society is to promote the inherited culture and festivals and this does not fall within the ambit of section 2(15);

After hearing the learned counsel for the parties we see no reason for interfering with the judgment of the High Court. The appeals are dismissed. Costs in one set.

Appeals dismissed."

15. The Hon'ble Allahabad High Court in the case of CIT-II, Agra vs. Sri Radha Raman Niwas Trust (2014) 42 Taxmann.com 77 (Allahabad), at para 8, held as follows:-

"8. On the question of scope of enquiry by CIT under Section 18G (5) (vi) the Tribunal relied on Radhasoami Satsang v.CIT [1992] 193 ITR 321/60 Taxman 248 and Sonepat Hindu Educational & Charitable Society v. CIT [2005] 278 ITR 262/147 Taxman 1 (Punj. & Har.), and recorded finding as follows:--