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2011 (3) TMI 526 - HC - Income TaxWhether Tribunal was justified in allowing the maintenance work as a charitable purpose under section 2(15) of the Act, when the memorandum of association of the society does not include it as an object in any clause - The respondent is engaged in the charitable work of abolishing the system of service latrines, installation of inexpensive water-seal, flush latrines for the poor people as a common and general facility, and also to take care of the problems of, and abolish the inhuman practice of, manual scavenging, and carriage of head-load of human excreta - It is evident that, in view of the mandate of law, an appeal under section 260A of the Act will be maintainable before the High Court if the appellant is able to satisfy this Court that it involves a substantial question of law - Law is well settled by a long line of authoritative pronouncements of Courts that every functionary has all the incidental and ancillary powers for the effective exercise of the dominant power, otherwise the dominant and the primary power may be rendered otiose - Held that: maintenance of latrines is an essential, and inseparable incidental activity to attain the sublime and the dominant aims and objects of the respondent There are needless and profuse references to Dr. Bindeshwar Pathak, the founder of Sulabh Shauchalaya movement, without impleading him as party respondent - Learned counsel for the respondent has vehemently objected to the derisive manner in which the appellant refers to his consultation services rendered to the respondent organization as "…lecture of the founder ….', and also attributes to him diversion and siphoning off funds of the respondent - Appeal is dismissed
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