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2022 (1) TMI 26 - AT - Income TaxExemption u/s 11 - Rejection of application filed for registration u/s 12AA - charitable object u/s 2(15) - activity of holding conferences on new innovations / developments in professional field - HELD THAT:- The main Objects of the applicant trust are to pursuing the medical education to its members and holding free medical camps in various schools in the city for students of these schools with the help and coordination of management - the assessee is pursuing the objects namely medical education and medical relief to the medical students and medical doctors in Malwa Region.The members get the benefit of latest technique, medicines and machinery in the medical world by attending over various conferences on new innovations in the medical field. In the present scenario, now every professional person whether doctor, advocate, or CA will have to remain up to date with new technology where such knowledge is acquired/gained through web conferences which are being held on line through webinars. The submitted that such conferences/webinars are being conducted both free and nominal charges. In our view, the contention of the Ld. AR that the activities of the association of holding conferences etc. amount to charitable activities has merits and therefore, the Ld. CIT(E) was justified inassuming that the assessee society was to be guided by the principles of mutuality and does not bestow upon the society the characters inherent in “Charitable Purpose”. The Coordinate Bench in the case of ‘Seth Vinod Kumar Somani Charitable Trust, Bathinda [2016 (8) TMI 1557 - ITAT AMRITSAR] held that at the time of registration, the Commissioner has to satisfy himself about the objects of trust and genuineness of its activities - we approve the objects of the assessee society as charitable and it’s a genuine trust and accordingly, the order under appeal is unsustainable and thus reversed. CIT(E) is directed to grant registration to the appellant forthwith, preferably within one month time of furnishing copy of this order.
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