9911796707
TMI Blog2012 (8) TMI 795X X X X Extracts X X X X X X X X Extracts X X X X ..... erspective. 3. That the order of the Ld. Commissioner of Income Tax is erroneous, arbitrary, opposed to law and facts of the case and is, thus, untenable. 3. The brief facts of the case are that the assessee society is registered with District Registrar of Societies, Yamuna Nagar on 27.3.2009. The primary object of the Samiti is to set-up suitable memorials to perpetuate the memory of National War heroes, in general all over India including Sh. Prithvi Raj Chauhan, Sh. Hem Chand Vikramaditya & Sh. Sadashiv Bhau and also to set up museum, library and exhibition, display of weaponry and other antique items connected with defence activities. The assessee society applied for registration u/s 12A of the Income-tax Act, 1961 in Form No. 10A on 01.10.2009. The Commissioner of Income Tax called for a report from the Assessing Officer and JCIT, Yamuna Nagar about the activities of the society and also whether it fulfills the conditions laid down u/s 12AA of the Act. The report of the Assessing Officer is reproduced under para 2.1 at pages 1 and 2 of the order passed under section 12AA of the Act. The conclusion of the Assessing Officer and the DCIT, Yamuna Nagar was that the activit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 6. The learned A.R. for the assessee referred to the aims and objects of the assessee society, placed at pages 2 to 11 of the Paper Book and pointed out that it had two fold objects for carrying on its charitable activities. Our attention was drawn to the reply filed by the assessee on 22.2.2010 placed at pages 22 and 23 of the Paper Book in which the assessee explained that it wanted to set up suitable memorials in the memory of national war heros and for the purpose was holding seminars, meetings, conference in this regard. The learned A.R. for the assessee further pointed out that in view of the amended definition of charitable purpose with retrospective effect the preservation of monuments or places or objects of artistic or historic interest were charitable in nature. The learned A.R. for the assessee submitted that reliance by the Commissioner of Income Tax on the ratio laid down in Kedia Jatiya Sahayak Sabha & Fund's case (supra) was misplaced as the objects of the said trust were not for particular community. Reliance was placed on the ratio laid down by the Hon'ble Allahabad High Court in Fifth Generation Education Society v. CIT [1990] 185 ITR 634. 7. The learned D.R. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sell or dispose of or otherwise transfer temporarily or permanently, any property both moveable and immovable to carry out the purposes of the Samiti and for the benefit of and in the best interest of the Samiti." 9. In order to achieve its objects the assessee had held various gatherings in the advancement of its objects in relation to the war heros which are referred to by the assessee in the communication sent to the Commissioner of Income Tax, placed at pages 18 to 22 of the Paper Book. The explanation of the assessee vis-a-vis activities was that presently it was holding seminars, meetings, conferences of general public with like minded persons to hold the society endeavor to establish martyrs memorials of the war heros of the historic battles. 10. The amended definition of charitable purpose within the meaning of section 2(15) of the Act reds as under: "2(15) "charitable purpose" includes relief of the poor, education, medical relief, [preservation of environment (including watersheds, forests and wildlife) and preservation of monuments or places or objects of artistic or historic interest,] and the advancement of any other object of general public utility: Provided that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l and youth in particular, to make them responsible citizens of the country and to carry out activities to develop spirit of sacrifice, devotion and dedication to the country among the youth. (h) To acquire funds, to acquire property/land, to build suitable structures for achieving the above objects. To acquire, purchase, accept as gift or donations or contributions; sell or dispose of or otherwise transfer temporarily or permanently, any property both moveable and immovable to carry out the purposes of the Samiti and for the benefit of and in the best interest of the Samiti. (i) To support and render financial assistance for charitable and educational causes to deserving persons and institutions. Samitis or societies for any purpose or purposes which will carry out all or any objects of the society which are recognized under section 80-G of the Income-tax Act, 1961." 14. The list of activities carried on by the assessee is placed at pages 18 to 21 of the Paper Book. The perusal of the above said list reflects that one of the objects of the assessee society though is for the construction of suitable memorials in the memory of war heros but the other objects to be taken up by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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