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2014 (1) TMI 70 - ITAT AMRITSARRejection of application for registration u/s 12AA of the Act – Held that:- The society has been established for maintaining the agencies and franchisees in the district to conduct business of the society, which clearly establishes that the present society is doing business with other agencies and franchisees in the district – none of the object of the society which shows that the present society is doing any charitable activities for the general public utility - Even otherwise the assessee-society has failed to establish that the assessee-society is doing any charitable work keeping in view its object - Merely mentioning about various objects in the nature of charitable activities in the memorandum of association, does not mean that the society is doing any charitable activities as general public utility and is entitled for registration under section 12A(a) of the Act. The activities of the assessee-society are not charitable in nature within the meaning of provisions of section 2(15) of the Act – thus, it does not qualify to be treated as charitable institution - the assessee has not established that its society is formed with objects of any charitable purpose – the society is doing its business and charging huge fees from the public which is in addition to the prescribed fee of the Punjab Government - the fees charged by the present society are in addition to the burden forced upon the common man - Because of this, service has to be rendered by the Punjab Government free of cost to the public against the fee – Decided against Assessee.
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