Miss Mohini Jain vs State Of Karnataka And Ors on 30 July, 1992
697. A useful reference can also be made in Mohini Jain vs State of
Karnataka (1992) 2 SCC 666 and in P.A. Inamdar vs State of Maharashtra
(2005) 6 SCC 537. The jurisdictional High Court in Dawn Educational
Charitable Trust (ITA No. 300 of 2013) by judgment dated 12-02-2014 held
that when the school is running on commercial lines under cloud of
charitable purpose, the rejection of application for registration is justified.
Since the material available on record clearly suggests that the educational
institution is being run in a commercial manner, this Tribunal is of the
considered opinion that the assessee is not entitled for registration u/s
12AA of the Act. Therefore, we do not find any infirmity in the order of the
lower authority. Accordingly, the same is confirmed.