VIDYA BAL MANDALI Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) Heard learned Counsel for the parties and perused the record of the case.

(2.) The petitioner claims to be a society, registered under the Societies Registration Act having charitable aims and objects and P.K. Jain its secretary (quoted in the impugned order dated September 22, 2005/ annexure 7 to the writ petition page 76 of the writ paper book).

(3.) The petitioner submitted an application and applied before the Commissioner of Income-tax, Meerut, for registration under Section 80G of the Income-tax Act (called "the Act"), read with Rule 11AA of the Income-tax Rules, having complied with requisite terms and conditions for such registration under Section 12AA of the Act.