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2013 (5) TMI 470 - HC - Income TaxEntitlement for Registration under Section 12AA - denial of claim as per DIT(Exemptions) all the income and expenditure relatable to the maintenance of Kalyana Mandapam and shops are not in conformity with the definition of charitable objects u/s 2(15) - Tribunal noted the Article set out in the Scheme award relating to the running of the choultry alone and the objects are targeted towards a particular community alone - Held that:- Objects of the assessee society as incorporated stated as to provide accommodation and facilities to the poor and needy for the purpose of functions and ceremonies and for temporary shelter and to undertake Annadanam to public and other forms of poor feeding, to work for the development of any games or sports activities, to help poor students for their education based on merits by way of scholarships,etc., to undertake and provide medical care to the poor and the needy. Being governed by the Scheme Award, the expansion of objects and activities has to be approved by the Court, which framed the Scheme Award. In fact, the assessee has moved an Interlocutory Application in the Court of Principal District Judge at Tiruvallur in Scheme to permit the Assessee - Gowri Ashram to expand the new objects pertaining to distribution of scholarships, celebration of other festivals, conducting sports and cultural activities, helping poor and destitute people from the weaker sections of the community/society and to help the needy people. The said Interlocutory Application filed before the District Court, Tiruvallur is stated to be pending. Unless expanded objects of the assessee are approved and incorporated in the Scheme Award, the assessee cannot claim to be the Trust with charitable purpose. Since the object of the assessee society is only to benefit a particular community, primarily, Telugu Beri Vysia community and for performance of similar functions by other Hindus, the Tribunal rightly dismissed the appeal and we do not find any substantial question involved in this appeal. Against assessee.
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