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TMI Blog2014 (1) TMI 924X X X X Extracts X X X X X X X X Extracts X X X X ..... rred in concluding the facts as under: a. "that the objects of the society are in a descriptive manner, do not fall under the ambit of "charitable purpose". b. "the assessee society has no premises of its own." c. "the present so called society, is part and parcel of the said Hyderabad Race Club". 3. For the purpose of registration u/s. 12AA, the DIT(E) has to look into only the objects of the institution and the genuineness of its activities. As in his order dated 30.1.2013, he has not observed any adverse points u/s. 12AA(1)(b), the registration u/s. 12AA cannot be refused. 4. Considering the above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see society asked to furnish a note on precise activities undertaken with specific details and evidence for the same. In response to same, under point No. 2 of the earlier reply filed on 17-6-2010, the assessee merely referred to the objects mentioned in Document No. 1. In fact, against that query, in that reply, the assessee specifically mentioned "Please refer to the objects specified in the registration deed (Document No. 1)". Thus, according to the DIT(E), the assessee society has not furnished required reply/details to the specific query raised vide that questionnaire. 5. Before DIT(E), the assessee while referring to objects of the society, submitted that to enable the society to perform the activities, an Executive Committee has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iety, is part and parcel of the said Hyderabad Race Club. The said Hyderabad Race Club is maintaining an Animal Welfare Fund for the purpose of meeting expenditure on welfare of animals and the same also include abandoned/retired horses. Further, it is merely submitted that the assessee has employees for providing shelter, feed & fodder etc. to 7 horses. However, it has not furnished any evidence in support of such contention. In absence of any documentary evidence, such contention cannot be accepted. Under the circumstance, the DIT(E) was not satisfied with the activities carried on by the society and held that having regard to the provisions of sub-clause (ii) of clause (b) to sub-section (1) to Section 12AA of the Act, the above society ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ear;]" 8. Now before us the learned AR strongly assailed the order of the DIT(E). The DIT(E) has taken a very narrow interpretation of the term "charitable purpose" as defined in section 2(15) of the Act. One of the reasons given by the DIT(E) 'the welfare of horses' do not fall under the purview of section 2(15) of the Act. According to him only 'charitable activity' attached to human beings is entitled for registration u/s. 12AA of the Act. The question here is whether definition of "chartable purpose" u/s. 2(15) of the Act can include such an object. "Charitable purpose" has been given inclusive definition u/s. 2(15) of the Act. Hence apart from the items mentioned therein which are to be invariably be considered as charitable, there ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... charitable for public benefit are accorded the charity label. This guidance is a green light for charities to continue their innovative and unique role at the heart of our society while ensuring that the public can see what charities are doing under that banner and with their support. In the light of this, we have to answer to the question whether charity will include welfare of animals. It will be desirable to have a look at activities of "charitable purpose" in general parlance which are as under:- (a) The prevention of relief of poverty (b) The advancement of education; (c) The advancement of religion. (d) The advancement of health or the saving of lives; (e) The adva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of charities. This would definitely, in our opinion, fall within the object of "general public utility". The DIT fell in error in refusing registration under Section 12A of the Act. 10. Advancement of animal welfare directed towards prevention or suppression of cruelty to animals or prevention or relief of suffering by animals is nothing but charity. The society engaged in such activity falls within the definition of "general public utility" as stated in section 2(15) of the Act. Accordingly, on this reason rejection of application of the assessee by the DIT(E) u/s. 12AA cannot be done. 11. Further another reason for rejection of registration u/s. 12AA of the Act is that the assessee is not having any premises of its own and is dependin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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