Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (9) TMI 1043 - ITAT PUNE

2015 (9) TMI 1043 - ITAT PUNE - TMI - Grant of registration u/s. 12AA rejected - as per CIT(A) assessee is providing services in lieu of fee - assessee Board has been established for regulating employment of Private Security Guards employed in factories and establishment - Held that:- As decided in Nashik District Security Guards Board Vs. CIT case [2015 (6) TMI 752 - ITAT PUNE] As per the provisions of the Maharashtra Private Security Guards (Regulation of Employment and Welfare) Act, 1981 that .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

th the purpose of carrying out of any trade, commerce or business or any activity of rendering any services in relation to any trade, commerce or business. Ostensibly, the said objectives are for regulating the employment of private security guards employed in factories and establishments in the State of Maharashtra and for making better provision for terms and conditions of their employment and welfare. Clearly, it is a welfare measure of the Government of Maharashtra and in our view, the activ .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ssee is directed against the order of Commissioner of Income Tax-V, Pune dated 21-12-2010 rejecting application of the assessee for grant of registration u/s. 12AA of the Income Tax Act, 1961 (hereinafter referred to as "the Act"). 2. The brief facts of the case as emanating from records are: The assessee is a Board established with the main object of regulating employment of Private Security Guards employed in factories and other establishments. Further, it endeavors to make better pr .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

appeal before the Tribunal in ITA No. 583/PN/2008. The Co-ordinate Bench of the Tribunal vide order dated 31-08-2009 remitted the matter back to the Commissioner of Income Tax to re-consider the case of the assessee for grant of registration. Again, the Commissioner of Income Tax vide impugned order rejected the application of assessee for grant of registration. The Commissioner of Income Tax held that the objects of the assessee fall under the category of 'general public utility . The asses .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

. The Co-ordinate Bench of the Tribunal vide order dated 31-08-2009 remitted the matter back to the Commissioner of Income Tax to re-consider the case of the assessee for grant of registration. Again, the Commissioner of Income Tax vide impugned order rejected the application of assessee for grant of registration. The Commissioner of Income Tax held that the objects of the assessee fall under the category of 'general public utility . The assessee is charging fee in lieu of services rendered. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

02-2015. The Tribunal in the said case directed Commissioner of Income Tax to grant registration to the assessee-appellant. 4. On the other hand Ms. M.S. Verma representing the Department supported the order of Commissioner of Income Tax and prayed for dismissing the appeal of the assessee. 5. We have heard the submissions made by the representatives of rival sides and have perused the impugned order. We have also examined the order of the Tribunal on which the ld. AR has placed reliance. 6. The .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e Act on the ground that the assessee is providing services in lieu of fee. Since, the activities carried out by the assessee fall under the last limb i.e. 'advancement of general public utility of 'charitable purpose as defined u/s. 2(15) of the Act, the assessee ceases to be a charitable organization. 7. We find that identical issue had come up before the Co-ordinate Bench of the Tribunal in the case of Nashik District Security Guards Board Vs. CIT (supra). The Bench held that even if .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

in the nature of trade, commerce or business or any activity of rendering any service in relation 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 activities. On the basis of the aforesaid proviso to section 2(15) of the Act, it is sought to be made out by the Commissioner that since the assessee Board is to collect a levy from the companies/establishments registered with it, th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s and establishments in the State of Maharashtra for making better provisions in the terms and conditions of their employment and welfare through the establishment of the Boards. The applicant Board before us is with regard to the Nashik District in Maharashtra. The Maharashtra Private Security Guards (Regulation of Employment and Welfare) Act, 1981 further prescribes that the State Government by means of a scheme provide for the registration of the employers and security guards. The said statue .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

overnment of Maharashtra is also empowered to provide for constituting the authority who shall be responsible for the administration of the scheme. The statute also provides for establishment of Boards, who are under the superintendence and control of the Government of Maharashtra. In-fact, the statute also provides the manner in which the property, funds and assets of the Board are to be held and applied subject to the provisions and for the purposes of the scheme formulated under the said stat .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

hments in the State of Maharashtra and for making better provision for terms and conditions of their employment and welfare. Clearly, it is a welfare measure of the Government of Maharashtra and in our view, the activities of the Board cannot be said to be falling foul of the proviso to section 2(15) of the Act, as contended by the Commissioner. We are unable to affirm the aforesaid stand of the Commissioner. 10. At the time of hearing, the Ld. Representative pointed out that similar to the Maha .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version