TMI Blog2010 (8) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... unal that the assessee was a genuine Charitable Institution, direction of the Tribunal for grant of registration is fully justified - 249 of 2010 - - - Dated:- 30-8-2010 - CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE AJAY KUMAR MITTAL Mr. Yogesh Putney, Advocate for the appellant. ADARSH KUMAR GOEL, J. 1. This appeal has been preferred by the revenue under Section 260A of the Income Tax Act, 1961 (in short "the Act") against the order dated 23.9.2009 of the Income Tax Appellate Tribunal, Chandigarh Bench 'B' (hereinafter referred to as "the Tribunal") passed in ITA No. 907/Chd/2008, proposing to raise following substantial question of law:- "Whether on the facts and circumstances of the case the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... All matters connected with the administration of the Fund; b) Laying down policies for the deposits of the amount of the Fund. c) Submission of annual budget to State Govt. of Haryana. d) Submission of annual report to State Govt. on the activities of the Board. e) Proper maintenance of accounts. f) Annual audit of accounts of the Board Govt. in accordance with the provisions of the Act. g) Collection of contribution of the Fund and other charges. h) Launching of prosecutions for and on behalf of the Board. i) Speedy settlement of claim and sanction of advances and other benefits. j) Proper and timely recovery of any amount due to the Board. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -Tax, [2001] 247 ITR 18 to submit that in such a case, registration under Section 12AA was not justified. 5. We are unable to accept the submission. Requirements for registration are laid down under Section 12AA(1)(b), i.e. satisfaction as to objects of the trust or the institution and genuineness of its activities. The Commissioner has not given any valid reason for not being satisfied about the objects of the trust and genuineness of its activities. It only stated that the assessee was not receiving voluntary contributions and had not done any charitable activity during the year. The Tribunal has given valid reasons for holding that the objects and activities of the assessee to be genuine. The assessee was a statutory body constituted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le purpose (CIT v. Ahmedabad Rana Caste Association [1983] 140 ITR 1 (SC). The said expression would prima facie include all objects which promote the welfare of the general public. It cannot be said that a purpose would cease to be charitable even if public welfare is intended to be served. If the primary purpose and the predominant object are to promote the welfare of the general public the purpose would be charitable purpose. When an object is to promote or protect the interest of a particular trade or industry that object becomes an object of public utility, but not so, if it seeks to promote the interest of those who conduct the said trade or industry (CIT v. Andhra Chamber of Commerce [1965] 55 ITR 722 (SC). If the primary or predomin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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