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TMI Blog2014 (1) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... me but the counsel being unwell could not prepare the appeal in time that led to the delay of two days in filing the present appeal. Therefore, the assessee requested to condone the delay of two days in filing the present appeal. 3) On the other hand, learned Departmental representative has not raised any objection on the request of the assessee's counsel. 4) Keeping in view the reasons mentioned by the assessee in the application for condonation of delay dated August 27, 2012, we are fully convinced with the same and condone the delay of two days in filling the present appeal by admitting the present appeal. 5) In the present case, the assessee-society was created on February 22, 2006 and got registered on the same day with the Additional Registrar of Societies, Nawanshahar. The assessee-society filed an application under section 12A(a) of the Income-tax Act, 1961 (hereinafter referred to as "the Act") in the prescribed pro forma on November 29, 2011 for registration of the society along with certified copy of memorandum of articles of association, copy of audited accounts for the period ending March 31, 2009 and March 31, 2010, list of members of the managing committee and cop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 443 (Amritsar), and this Bench vide its order dated September 26, 2012, has decided the issue in dispute against the assessee by dismissing the appeal filed by the assessee-society. Thus, the learned Departmental representative requested that the present appeal filed by the assessee may also be dismissed on the similar terms. 10) Learned counsel for the assessee-society relied upon his written submission dated April 3, 2013 and stated that the present appeal may be decided after considering his written submission. 11) We have heard both the parties and perused the relevant records available with us which includes small paper book filed by the assessee containing pages from 1 to 47 in which the assessee has attached the copy of form No. 10A ; copy of certificate of registration of societies ; copy of memorandum of association ; copy of rules of society ; copy of auditor's report, balance sheet and income and expenditure account for the period ended March 31, 2009 ; copy of auditor's report, balance sheet and income and expenditure account for the period ended on March 31, 2010 ; copy of the auditor's report, balance sheet and income and expenditure account for the period ended on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on certificate 4,730.00 To form contract fee 1,35,000.00 By copying tehsil fee 29,380.00 To insurance charges 19,954.00 By copy of public grievances fee 13,790.00 To intt. on bank loan 15,255.00 By countersign 7,79,960.00 To intt on PLRS loan 9,301.00 By D.S.S.O. 154.00 To misc. exp. 17,564.00 By DTO office Nawanshahr 79,056.00 To paper and periodicals 33,432.00 By electricity bill charges fee 1,93,600.00 To photostat expenses 1,526.00 By forms sale 12,51,359.00 To POL (vehicles) 1,79,422.00 By group photo of marriage 98,500.00 To postage expenses 2,38,847.00 By late entry of court order 6,280.00 To printing of forms 2,17,752.00 By licence for stamp vendor 200.00 To rent paid 3,60,000.00 By licence for fertilizer (Agri.) 19,970.00 To repair and maintenance (vehicles) 14,196.00 By loud speaker fee (SDM) 45,610.00 To repair and maintenance 1,40,758.00 By marriage certificate (Tehsildar) 9,86,300.00 To salary 30,02,571.00 By miscellaneous branch fee 1,08,550.00 To stationery 8,34,840.00 By NOC for building plan 31,500.00 To tea material 73,185.00 By non-encumbrance certificate 1,24,740.00 To telephone ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registering the trust or institution ; (ii) shall, if he is not so satisfied, pass an order in writing refusing to register the trust or institution, and copy of the such order shall be sent to the applicant." "Section 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." 15) Keeping in view the aforesaid discussion as per record as well as the documentary evidence given by the assessee, we find that the assesseesociety was created on February 22, 2006 and got registered on the same day with the Additional Registrar of Societies, Nawanshahr. The assesseesociety filed an application under section 12A(a) of the Act in the prescribed pro forma on November 29, 2011 for registration of society along with certified copy of memorandum of articles of association, copy of audited accounts for the period ending March 31, 2009 and March 31, 2010. The assessee itsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... % 7462 15.55% 3 Driving licences related services 20 7 0 0.00% 20041 42.96% 7326 15.26% 4 Arm licences related services 500 45 4282 27.79% 5855 12.55% 5173 10.78% 5 Issuance of affidavits 20 same day 1036 6.72% 4258 9.13% 5011 10.44% 6 Registration of vehicle services 100 5 0 0.00% 6096 13.07% 4675 9.74% 7 Issuance of copy of a document 30 7 1473 9.56% 1257 2.69% 1904 3.97% 8 Issuance of death certificate 20 7 975 6.33% 951 2.04% 1577 3.29% 9 Submission of passport applications 100 20 2101 13.63% 1654 3.55% 1282 2.67% 10 Agriculture related 100 30 274 1.78% 779 1.67% 614 1.28% 11 Non-encumbrance certificate 20 0 0 0.00% 0 0.00% 374 0.78% 12 Form selling 0 0 0 0.00% 0 0.00% 160 0.33% 13 Issuance of surety bonds 50 same day 5 0.03% 29 0.06% 151 0.31% 14 Registration of marriage 500 same day 60 0.39% 88 0.19% 63 0.13% 15 Others 0 0 202 1.31% 218 0.47% 373 0.78% 16 NOC of petrol pump 1000 40 0 0.00% 0 0.00% 0 0.00% 17 NOC for building plan 500 30 0 0.00% 0 0.00% 0 0.00% Total 15409 46645 48001 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion to any trade, commerce or business for a cess or fee or any other consideration, irrespective of the nature of use or application, or retention, of the income from such activity has ceased to be a charitable purpose. The learned Commissioner of Income-tax-I, Jalandhar, held that the society is giving services to the general public by charging fees and thus it becomes an activity in the nature of a business and hence by virtue of this amendment, the activity no longer falls in the ambit of the definition of section 2(15) of the Act. Therefore, he refused to grant registration to the assessee-society. 19) We have also thoroughly gone through the object of the assessee-society which clearly mentions that the assessee society is charging service fee or user chargers from the customers for the approval of the competent authority and the concerned departments/organisations over and above the prescribed bill amount/fee/statutory fee for providing the services through Sukhmani Centres/financial institutions or franchisees. For the sake of convenience, one of the main objects of the society from the written submission dated April 3, 2013, i.e., (e) is reproduced as under : ..... X X X X Extracts X X X X X X X X Extracts X X X X
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