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2014 (3) TMI 101 - AT - Income TaxAllowability of exemption u/s 11 and 12 of the Act – Scope of the term Charitable purposes u/s 2(15) of the Act – Whether the research activity conducted by the society has been found to be in the nature of education which falls u/s 2 (15) of the IT Act - Held that:- The main aims and objects of the assessee Society, as per its Memorandum of Association includes medical research and informal education and communication activities on health and nutritional issues for urban slums and rural communities - the activities in question is undisputedly the activity of research, i.e., techno-medical research support for research and compilation of data on account of ‘ROTA VIRUS’ project, to SAS – thus, the activity carried on by the assessee cannot be said to be beyond its main aims and objects - It also remains irrefuted that the assessee Society continues to enjoy registration u/s 12A of the Act, as a Charitable Trust, confirming that the charitable purpose for which the assessee Society was established remains unchanged - The activity of the assessee during the year is in pursuance of such purpose. The decision in Harnam Singh Harbans Kaur vs. Director of Income-tax (Exemption), Delhi [2011 (12) TMI 232-ITAT DELHI] followed - charitable institutions registered u/s 12A of the IT Act and doing the activity in the nature of charity, cannot be held to be engaged in the activity of advancement of any other object of general public utility - the research report of the assessee, which was published in medical journals, was in the nature of doing education activity - The department has not been able to refute this finding, as also the finding that the assessee is mainly engaged in the field of medical research and during the year under consideration, it has done research work in collaboration with various international organizations, like WHO, UNICEF and Research Council of Norway - this aspect was duly verified by the DIT at the time of granting registration to the assessee u/s 12AA of the Act – thus, there is no reason to interfere in the findings of the CIT(A) – Decided against Revenue.
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