JUDGMENT judgment of court was delivered by Antony Dominic J.-This appeal is filed against order passed by Income-tax Appellate Tribunal, Cochin Bench in I. T. A. No. 134 of 2014 which was filed by appellant herein against order passed by Commissioner rejecting their application for registration under section 12AA of Income-tax Act, 1961. We heard counsel for appellant and learned standing counsel appearing for respondent. appellant is society registered under Travancore-Cochin Literary, Science and Charitable Trust Act, 1955. society has established engineering college by name "Travancore Engineering College". During search operation in office of appellant, several incriminating materials were found which disclosed receipt of capitation fee for admission of students. It was collected by trust in addition to fee prescribed. fact that capitation fee was being collected was admitted by treasurer of trust, Shri Shajahan, and secretary of trust, Shri Sainulabdeen, in statements given by them. These facts revealed that object of trust was not charitable and it was, therefore, that registration under section 12AA of Act was rejected. facts being as above, we are fully in agreement with Tribunal that on materials it was evident that trust was not carrying on any charitable activities entitling it for registration under section 12AA of Act. In this appeal, appellant has produced annexures A5 and A6, affidavits filed before Commissioner of Income-tax (Appeals) and before Income- tax Appellate Tribunal, which show that endeavour made therein is mainly to retract from statements given by them. In so far as affidavit filed before Commissioner of Income-tax (Appeals) is concerned, that appeal arising out of assessment order is still pending. other affidavit filed before Tribunal shows that for first time before Tribunal such attempt was made. Having regard to fact affidavit only contained unsubstantiated claims made therein, we do not think that this affidavit would improve case of appellant. learned counsel for appellant also placed reliance on judgments in Fifth Generation Education Society v. CIT [1990] 185 ITR 634 (All), New Life In Christ Evangelistic Association v. CIT [2000] 246 ITR 532 (Mad) to contend that when application is made under section 12AA, Commissioner is not required to examine application of income of trust. In our view, this principle has no application to facts of case. rejection of application made by petitioner, as we have already noted, was for reason that they were collecting capitation fee for admission and not on ground that funds of trust were not applied for charitable purpose. For all these reasons, we do not find any merit in this appeal. income-tax appeal is dismissed. *** Travancore Education Society v. Commissioner of Income-tax