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TMI Blog2015 (10) TMI 804X X X X Extracts X X X X X X X X Extracts X X X X ..... ealth administration for implementing various health programmes and projects in the district of Kasargod with special emphasis on priority sectors like reproductive and child health, population control, control of malaria, TB and leprosy and prevention of blindness and malnutrition, etc. According to the ld.representative, the source of income for the society is the aid granted by Government of India and Government of Kerala. The ld.representative further submitted that the chairman of the trust is the District Panchayat Chairman and the District Collector is the Co-Chairman. The other office bearers are all government employees like District Health Officer, Project Officer, District Programme Officer, Education & Social Welfare Officers, M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r audit as required u/s 12A(b) of the Income-tax Act. Referring to the Act, more particularly section 12A, the ld.representative submitted that Income-tax Act does not require any mandatory clause either in the trust deed or in the bye laws of the society. According to the ld.representative, section 12AA requires the assessee to file an application for registration along with a copy of the document by which the society / trust was established. The assessee is also required to file the accounts of the society for three immediately preceding financial year. The section does not say that the financial statement filed before the Administrative Commissioner needs to be audited. Referring to section 12A(b) of the Act, the ld.representative submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Collector being the head of the district administration is expected to take care of the health related issue of the people of Kasargod. The representatives of the people, viz. the Members of Parliament and the Members of the State Legislative Assembly and Panchayat are expected to assist and advice the government employees in implementation of the policy framed by Government of India and state government. Therefore, it is not known why a separate society was formed to implement the healthcare project in the district by the government officials, who are otherwise supposed to implement the policy of the government. The source of income of the society appears to be only aid from Government of India and the State government. The ld.representat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of its activities, he - (i) Shall pass an order in writing 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 a copy of such order shall be sent to the applicant: Provided that no order under sub-clause (ii) shall be passed unless the applicant has given a reasonable opportunity of being heard." 7. In order to satisfy the genuineness of the activity of the trust or institution, the Administrative Commissioner may call for such document or information from the applicant / society. Therefore, if the Administrative Commissioner calls for the audited statement to satisfy himself about the genuineness of the activity of the trust, it is the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve Commissioner, this Tribunal is of the considered opinion that the matter needs to be re-examined by the Administrative Commissioner. Accordingly, the order of the Administrative Commissioner is set aside and the issue is remanded back to the file of the Administrative Commissioner. The Administrative Commissioner shall reexamine the matter afresh regarding the genuineness of the activities of the trust. The Administrative Commissioner shall examine specifically why the society was formed by the Government officials to implement health care programme when they are otherwise supposed to implement the policy of Government of India and Government of Kerala as well. The Administrative Commissioner shall bring on record the genuineness of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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