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TMI Blog2009 (10) TMI 581X X X X Extracts X X X X X X X X Extracts X X X X ..... under the Trust Act on 11th Feb., 2008, had furnished an application for registration under s. 12A of the Act on 30th June, 2008. On an examination of the details furnished, the learned Director of IT (Exemptions) found that the main activity of the assessee-trust was to set community radio stations as per the contract agreement between the assessee-trust and UNESCO and that the payment received from UNESCO was for an activity being an object of general public utility and, hence, does fall within the purview of amended provisions of s. 2(15) of the Act. Thus, the Director of IT (Exemptions) had rejected the assessee-trust's application for registration under s. 12A of the Act on the ground that in lieu of the amended provisions of s. 2(15) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efforts, provide crucial information to their brotherhood in villages thus providing relief to the poor in shapes of (i) market prices for farmers, (ii) Government schemes related to agriculture, (iii) school syllabus, (iv) self-help groups; (v) legal literacy; (vi) primary health care centre; and (vii) Gram Panchayath; (v) through the use of media, the trust had documented and educates the people at large, the culture and heritage of India, notably the world heritage site of Hampi and Anegundi in Karnataka; (vi) through the use of street plays, the trust has educated the rural masses on Indian culture, to respect women and preaches the non-violence; (vii) the educational activities of the trust are manifold, from teaching how to operat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esentative contented that the amended provisions of s. 2(15) are directly applicable to the facts of the case and, thus, the learned Director of IT (Exemptions) judicious finding doesn't require any interference at this stage. 6. We have considered the rival submissions, closely perused the relevant records and also the evidences produced by the learned Authorised Representative to drive home his point. 6.1 At the outset, considering the plain reading of the amended provisions of s. 2(15) of the Act and also the various judicial precedents, notably, the ruling of the Hon'ble Supreme Court in the case of Sole Trustee, Loka Shikshana Trust vs. CIT 1975 CTR (SC) 281 : (1975) 101 ITR 234 (SC), we are of the unanimous view that assessee-trust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity for that matter, source of fund is utmost essential. Unless one generates such a source, without indulging in any activity in the nature of trade, commerce or business, the application of the amended provisions of s. 2(15) of the Act, in our considered view, is very remote possibility. 6.2. On an overall consideration of the facts of the issue on hand, we are of the unanimous view that- (i) the activities of the assessee-trust fall under the category of 'advancement of any other object of general public utility' as provided in the fourth limb of s. 2(15) of the Act; (ii) the assessee-trust had in no way indulged in any activity which could be construed as in the nature of trade, commerce or business or any activity of rendering any s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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