In the result, the assessee appeal is allowed
Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 602/Asr/2018 Assessment Year: N.A.
bogus, artificial and whether these are in accordance with the objects of the institution. The scope of enquiry does not extend beyond that pint...." 20. That the Hon'ble Allahabad High Court in the case of CIT v Red Rose School [2007] 163 Taxman 19 (Allahabad) held that: "Section 12AA, which lays down the 10 procedure for registration, does