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2. That the learned CIT(E), Lucknow has erred both in law and on facts in rejecting application for seeking registration U/S 12AA of the Act filed by the appellant charitable Trust, solely on the basis of her wrongly drawn unilateral inferences and unwarranted observations, which are contrary to the facts of appellant's case and even to the material/evidences placed on records.

3. That while arbitrarily rejecting the application for seeking registration U/S 12AA of the Act filed by the applicant, the learned CIT(E), Lucknow has completely brushed aside and disregarded that in the light of material/evidences placed on records it was beyond doubt evident that from last number of years, the appellant charitable Trust was genuinely conducting the charitable activities strictly in accordance with its objects and it had duly complied with all the necessary requirements of any other law, which were material for the purpose of achieving its objects and therefore appellant charitable Trust deserves for grant of registration U/S 12AA of the Act.

4. The AR for the assessee had submitted that 'Assessee Trust' has been maintaining Audited books of accounts and voluntarily filing its return of income well within the stipulated time.

5. That as upto F.Y.2018-19, the annual aggregate receipts did not exceed the prescribed amount of Rs.1 crore vide rule 2BC of Income Tax Rules therefore till A.Y.2019-20 it had claimed exemption U/S 10(23C)(iiiad) of the Act, which looking to the facts, nature and charitable objects of the 'Assessee Trust' was always allowed by the Income Tax Department and accordingly declared income of the 'Assessee Trust' has always been accepted.

17. That it's a well settled law, that at the time of grant of registration under clause(aa) of sub section(1) of section 12A of the Act, the CIT(E) has to see whether the objects are charitable in nature, which has been well defined in the Act and also to see whether the activities are genuine or not. In the case of Ananda Social & Educational Trust v.Commissioner of Income tax, [2020] 272 Taxman 7 (SC) the Hon'ble Supreme Court held as under:

"9. Section 12AA undoubtedly requires the Commissioner to satisfy himself about the objects of the trust or institution and genuineness of its activities and grant a registration only if he is so satisfied. The said section requires the Commissioner to be so satisfied in order to ensure that the object of the trust and its activities are charitable since the consequence of such registration is that the trust is entitled to claim benefits under sections 11 and 12 of the Act. In other words, if it appears that the objects of the trust and its activities are not genuine that is to say not charitable the Commissioner is entitled to refuse and in fact, boundto refuse such registration

21.....Relying upon the above said decisions the Ld.AR for the assessee had submitted that , it is clearly evident that at the stage of granting of registration, the Ld CIT(E) had to look into the above mentioned three points i.e. whether the objects of the trust are of charitable nature, genuineness of activities of the trust and the compliance of such requirements of any other law for the time being in force by the trust, as are materials for the purpose of achieving its objects. As it is apparent that the 'Assessee Trust' is engaged in rendering "education" which falls within the meaning of "charitable purpose" as per section 2(15) of the Act and such has not been doubted by the LD CIT(E), further, the Ld. CIT(E) has not doubted genuineness of activities of the 'Assessee Trust' or mentioned a word if the activities of the 'Assessee Trust' are not of genuine nature and lastly, the 'Assessee Trust' has demonstrated here that it is duly affiliated under CBSE and enrolls students under the Right to Education 2009, therefore, the 'Assessee Trust' deserves to get registered under clause (aa) of sub section (1) of section 12A of the Act and on the basis of the above so submission it was submitted that the assessee trust is entitled to registration as sought by the assessee.