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2017 (2) TMI 1113 - AT - Income TaxRegistration u/s 12A denied - assessee Trust was not following any charitable activities and hence cannot be termed as a Charitable Organization and for reaching the aforesaid conclusion he inter-alia noted that the News letter titled “SIMA” which was published by assessee was a News letter meant for the Members only and did not reach out to general public - Held that:- On perusing the objectives of the Trust it is seen that the objects of the assessee are inter alia to promote and advance Medical and Allied Sciences in different branches and to promote improvement in Public Health and Medical Education. Thus the objects of the Trust, prima facie, appears to be of charitable in nature. Further, we are of the view that in order to ascertain the true nature and purpose of the Trust, the objectives are to be considered as a whole and not in isolation. Another aspect of issue is the introduction of first proviso of sec (15) holding that activities of the trust was commercial in nature. In this connection, we find that the Amritsar Bench of Tribunal in the case Kapurthala Improvement Trust vs. CIT, Jalandhar [2015 (7) TMI 77 - ITAT AMRITSAR] has held that first proviso to section 2(15) have no role in matters relating to registration of a trust or institution under section 12A or 12AA for granting or declining registration or in respect of cancellation of registration. Before us, Revenue has not placed any material on record to demonstrate that the Trust was either not genuine or its activities were not as professed in the Trust Deed. Further, before us, ld. AR has submitted a list of branches of Medical Associations having similar objects as that of assessee but in different cities and which have been granted the status of exemption u/s 12A of the Act. Ld.D.R., has not pointed out any difference in the objects of the assessee Trust and the others which have been granted exemption u/s 12 A by the authorities. Thus we set aside the impugned order of CIT and the CIT is directed to grant registration in terms of Sec.12A of the Act. - Decided in favour of assessee
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