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2018 (12) TMI 604 - HC - Income TaxCharitable activity - Rejecting the application of the assessee u/s 12A - Held that:- Adverting to the facts of the present case, indisputably, the assessee society has been constituted to bring the doctors dealing in Anaesthesia speciality entitled to be registered with the Medical Council of India together for the purpose of inter alia the development of medical science, publication of research magazine, to promote the research and practical work and to organise the seminars etc. Merely because the society is primarily created for the benefit and convenience of Anesthetists, it cannot be said that the object of the society is confined to its members practicing in Sriganganagar and Hanumangarh Districts. Obviously, the education programme and research work to be undertaken by the assessee society in larger perspective are going to benefit the public at large and therefore, the activities of the assessee society do fall within purview of general public utility so as to make it entitled for registration under Section 12A of the Act. We are firmly of the view that the issue involved in the present appeal stands squarely covered by decision of the Apex Court in Ahmedabad Rana Caste Association’s case [1971 (9) TMI 8 - SUPREME COURT] and decision of this court in Jodhpur Chartered Accountants Society’s case [2002 (4) TMI 28 - RAJASTHAN HIGH COURT] in favour of the assessee society and thus, no substantial question of law arises for consideration of this court in the present appeal.
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