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2016 (3) TMI 183 - HC - Income TaxDenial of registration under Section 12A and recognition under Section 80G - Held that:- To ascertain the true nature/purpose of the Trust, the objectives have to be considered as a whole, not in isolation. The Tribunal cannot pick and choose certain objectives ignoring the main objectives. It appears that the respondent and the Tribunal are influenced by the preamble in the Trust Deed. Preamble cannot control the main objectives of the Trust. Section 2[15] of the Act contemplates 'charitable purpose'. 'Charitable purpose' includes relief of the poor, education, medical relief and the advancement of any other object of general public utility. The phrase 'any other object of general public utility' if, examined in the light of the Judgment in the case of AHMEDABAD RANA CASTE ASSOCIATION [ 1971 (9) TMI 8 - SUPREME Court ], it is not necessary that the object should be to benefit of the whole of mankind or of persons in a Country or State. If it is distinguished from a specified individual and if it is to the benefit of section of the public, it has to be construed as charitable purpose. As such, the Order passed by the Tribunal is unsustainable. The matter deserves to be reconsidered by the Tribunal regarding the purpose and objectives of the Trust in the light of the Trust Deed and any other documents to be furnished by the Assessee.
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