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2015 (9) TMI 1043

ds 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 the said legislation is intended to regulate the employment of private security guards employed in factories 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.

We are enumerating the clauses of the Maharashtra Private Security Guards (Regulation of Employment and Welfare) Act, 1981 only to point out that the legislature has enacted the afo .....

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ors to make better provisions for their terms and conditions of employment and welfare. The assessee Board has been established under the Maharashtra Private Security Guards (Regulation of Employment and Welfare) Act, 1981. The assessee made an application for grant of registration u/s. 12A of the Act. The same was rejected by the Commissioner of Income Tax vide order dated 30-11-2007 for non furnishing of documents as called for by the Commissioner of Income Tax and certain other defects. The assessee preferred an 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 .....

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. 3. Shri Sharad Shah appearing on behalf of the assessee submitted that the case of the assessee is identical to the case decided by the Co-ordinate Bench of the Tribunal in ITA No. 1379/PN/2010 in the case of Nashik District Security Guards Board Vs. CIT decided on 20-02-2015. 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 pl .....

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on of any activities 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, therefore, its activities can no longer be taken as for 'charitable purpose . 9. We have considered the aforesaid objection and find that the activities of the assessee Board have not been appreciated by the Commissioner in its .....

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endence 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 statute. We are enumerating the aforesaid clauses of the Maharashtra Private Security Guards (Regulation of Employment and Welfare) Act, 1981 only to point out that the legislature has enacted the aforesaid statute not with 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 f .....

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by the Commissioner of Income Tax-III, Nagpur u/s 12AA of the Act vide order dated 27.09.2012. It has also been pointed out that the Akola-Washim- Buldhana District Mathadi and Unprotected Labour Board constituted u/s 6 of the Maharashtra Mathadi, Hamal and Other Manual Workers (Regulation of Employment and Welfare) Act, 1969 was also granted the registration by the Commissioner of Income Tax-I, Nagpur vide order dated 05.09.2012, copies of which has been placed on record. It was, therefore, contended that in similar situation the impugned passed by the Commissioner is unsustainable. 11. In our considered opinion, the objections raised by the Commissioner are not germane to reject the assessee s plea for registration u/s 12A(1)(a) of the A .....

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