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2016 (9) TMI 1042 - AT - Income TaxGrant of registration U/s 12AA - denial of registration by holding that the objects of the society are not charitable in nature as they are for the benefit of particular group of persons and not for the benefit of public at large - the objects of the society are loud and are meant to help the retired advocates and also to the family of the deceased advocates - Held that:- We have gone through the records, the Advocates Act, 1961 and also appreciated the role of lawyer in the society. It is an admitted position in law that the advocates are officers of the court and even the public prosecutor or the advocates representing the government and its various departments are required to be registered under the Advocates Act, 1961. In our view, for the orderly behavior of the society and for the purposes of adjudication of disputes, the lawyers play an important role and the institution of the advocates cannot be dispensed with as they are helping the poor litigant to seek justice and get justice from the court of law. In our view, the advocates are discharging the public duties but incidentally they are also being paid for rendering those services either by the government or by the legal aid or by the litigant. This Court cannot be oblivious to the facts that there is no pension scheme flouted by any of the statutory bodies for the benefit of the lawyers’ community. In our view, the useful and public purpose would be served if the registration is granted to the assessee as sought by it. In our view, there is direct nexus between the duty discharged by the advocates and the public purposes and public utility. In view thereof, the assessee society is required to be granted registration. - Decided in favour of assessee
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