St. Francis Convent School, Jalandhar vs Assessee on 8 April, 2014
9) We have heard both the parties and perused the relevant records
available with us, especially the impugned orders along with the relevant
provisions of the law and the documentary evidences filed by the learned
counsel for the assessee in the shape of paper book, containing pages
from 1 to 67, in which, he has attached photocopy of Letter dated
23.09.13 of the assessee along with enclosures; Photo Copy of Letter
dated 20.09.13 of the assessee along with enclosures; Photo copy of order
u/s 10(23C)(vi) dt. 26/27.09.2011 of CCIT, Ludhiana, in the case of St.
Francis Convent School, Jandiala Guru; and Photocopy of order u/s
12AA(1) of the CIT-II, Jalandhar, dated 23.09.2013 of three schools i.e.
St. Rita's School, Bhojian, Sacred Heart School Chuchakwal and St. Pius
School, Lamba Pind. We are of the view that the assessees have filed
applications under Section 12A(a) of the Act for registration of trust in
prescribed proforma. As per the impugned orders, the learned CIT,
Jalandhar-II, Jalandhar, has confronted the decision of Hon'ble Punjab
and Haryana High Court passed in the case of St. Francis Convent School
Vs. Central Board of Direct Taxes & Others in Civil Writ Petition No.
20972 of 2011, dated 14.11.2011. In response to the said decision,
learned counsel for the assessees filed his written submission and
submitted that the applicants-societies are running schools only and other
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than this, the societies are not carrying out any other activities. In support
of his contentions, he has also filed an affidavit of Vice President of the
Societies along with the photographs of the schools. Learned counsel for
the assessees has also requested to learned CIT, Jalandhar-II, Jalandhar,
in writing through the reply to depute the Assessing Officer or Inspector
for field inquiry in order to further ascertain their contention. In support
of the assessee's contention, the learned counsel for the assessees has
also filed various case-laws which the learned first appellate authority has
mentioned in the impugned order.