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2017 (3) TMI 323 - AT - Income TaxRegistration u/s 12AA - proof of charitable activities u/s 2(15) - assessee society organizes workshop/various courses in its Institute for imparting training to the officials large in number - Held that:- The objective of the assessee institute of imparting correctional administration training only serves to strengthen the criminal justice system in the country and make it more effective. By imparting training to concerned officers in correct administration, it ensures besides other thing that convicts when released are equipped to merge themselves in the main stream of the society and become contributing members rather than disturbing elements. This for all purpose serves the larger interest of the society/general public and can be nothing else but a public utility service. The fact that people have been awarded the Ramon Magsaysay award for government service including human prison reforms outlines the public utility of correctional system. The assessee, therefore, rightly contended that the holistic intervention implies comprehensive understanding of the root cause of criminality and corresponding mode of treatment leading to provision of after care for rehabilitation. The prisoner coming to main stream of society is relevant and benefit of general public and society. The imparting of training in Correctional Administration to all officials of prison/police/judicial department would ultimately benefit the prisoners to change their attitude and behaviour so that they can be re-habilitated in society on completion of their sentence. Ultimately, the consumer of this training provided to the officers of Correctional Administration would be initially the prisoners who are part of the society and ultimately general public of society. The training would promote the welfare of general public. The objects of the assessee are to promote welfare of general public which would be charitable in nature. Therefore, the primary purpose and the predominant object of assessee society are to promote the welfare of general public, the purpose would be charitable purpose. Assessee is entitled for registration under section 12AA of the Act. - Decided in favour of assessee.
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