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2017 (11) TMI 1214 - AT - Income TaxDenying registration under section 12AA(1)(b)(ii) read with section 12A - proof of genuineness of the society and charitable purposes - Held that:- The society is established for the purposes of spreading of education in the field of anesthesia. Anesthesia is a special filed for medical science and education in specialized medical field to evaluate the benefit of this research at much higher number of poor patients also and to do research and to develop knowledge on anesthesiologist means to held the large number of patients who undergo treatment in various hospitals. It was argued before us, that charitable purposes include education and said trust is doing work of education by conducting research and development, publishing the journals, books etc. in the field of anesthesiology medical science. Even going by the aims and objectives above reproduced, we are of the view that there is no whisper that assessee trust is not for general public or it is for any special community. It is also evident that this year the receipt of donation is only ₹ 1,25,000/- as on 31-03-2016. According to us, the newly inserted proviso to section 2(15) of the Act will not apply in respect of the first three limbs of section 2(15) of the Act i.e. relief for the poor, education or medical relief. Consequently, where the purpose of the trust or institution is relief for the poor, education or medical relief, it will constitute as charitable purpose even if it incidentally involves for carrying commercial activities. Accordingly, we are of the view that this society requires to register under section 12A of the Act as none of the authorities have doubted the genuineness of the society or there is any clause violated the proviso to section 2(15) - Decided in favour of assessee.
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