TMI Blog2011 (9) TMI 1071X X X X Extracts X X X X X X X X Extracts X X X X ..... .C. MEENA, ACCOUNTANT MEMBER : This appeal filed by the assessee arises out of the order of Director of Income-tax (Exemptions), Delhi dated 27.10.2010. 2. The assessee is a trust registered by trust deed dated 27.04.2007. As per the trust deed, the name of the Trust is PAVE and the registered office is at B-3/79, First Floor, Sector 16, Rohini, Delhi-110 089 and the operation area of the trust is any where within the Indian territory. As per clause 5 of the trust deed, the various aims and objects of the trust have been narrated. The trust applied for registration u/s 12A and sought exemption u/s 80G of the Income-tax Act and filed an application with the Director of Income-tax (Exemptions), Delhi on 23.04.2010. In the application, his claim was that the trust is a public charitable and deserves to be registered u/s 12A of the Income-tax Act. The DIT (Exemptions) rejected the assessee s application for registration as well as for exemption u/s 80G by holding as under :- 3. On perusal of the details filed it is seen that the applicant has not furnished full details with evidence in the form of bills, voucher or other evidence in support of the total expenses incurred. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AA is hereby rejected. 5 Since the applicant is not registered u/s 12A(a} of the Income Tax Act 1961, its application in form No. 10G seeking exemption u/s 80G is also rejected. 3. We have heard both the sides in detail and we have also perused the documents submitted before us. The copy of the trust deed is submitted along with balance-sheet and income expenditure account for the financial year ending on 31.3.2009 and 31.3.2010. The Aims and Objects of the Trust are as under :- i) The trust is being organized for the purpose of relieving the poverty, misfortune, destitution, disadvantage, distress, dispassion and suffering of Indian citizens by promotion of spiritual, physical, mental, educational development and upliftment of adults and children of all without any distinction in caste, creed, sex or religion and to empower the physically challenged and downtrodden. ii) To establish, develop, maintain and grant aid in cash or in kind to hospitals, medical schools, medical colleges, nursing institutions, dispensaries, maternity homes, child welfare centers and/or such other similar charitable institutions in India for the benefit and use of the general public. iii ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s or persons engaged in such relief work. xii) To establish permanent exhibits and live displays and community based educational facilities for courses, workshops, conference, seminar, training programme and educational tours. xiii) To construct, repair and manage the marghats, cemeteries and burial grounds. xiv) To grant aid or render assistance to other public charitable trusts or institutions. xv) To implement community based reproductive and child health and family planning programme, national health programme as per guidelines of government of India and Millennium Development Goals of UN. xvi) To implements projects on environment conservation, social foresting and to carry out awareness compares regarding degrading environment, pollution research, education and communication programme. xvii) To initiate socio-legal development and to promote small economic activity development, health and nutrition, urban development, SCs and Tribal Empowerment, agricultural and natural resources, girl child education, emergency response, large scale and rural savings and credit projects, encourages access to financial services; through self-managed and controlled self help ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tree based farming, SCs/STs/ OBCs / Minority Rehabilitation through Agri-Horti- Forestry. xxv) To start crech facilities in slum-areas, mid-day meal, regular medical check-ups and a non-formal education, orthopedic center for mentally and physically handicapped children specialist training for Aanganwadi, workers to help mothers and children in the community, home for abandoned children that locates adoptive families, finds placements and helps returns children to their families xxvi) To integrate blind children into society by empowering them with relevant skills, educational facilities for blind children and to start book library, hostels, computer training, electronic development programme and vocational training for the blind and development of disadvantaged blind children. xxvii) To undertake scientific research in the field of socio-legal consumer. Human rights, women's empowerment, SCs/STs/ OBCs /Minorities for their economic uplifment development to provide cheap and safe hostel accommodation to employed of women and girl living socially and economically weaker section of the society. xxviii) To promote physical, mental and educational empowerment of public ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proposals for physical infrastructure, viz. housing, water supply, sanitation, solid waste management, roads and highways, and also, environmental projects; forestry, wild life and water ways and road safety programmes xxxiv) To undertake scientific research in the field of Socio, legal, Human Rights, Women s empowerment Economic development and to start establish, run, take over or manage and maintain schools, with an object to provide sound pre-primary, primary, middle, secondary, senior secondary and higher education to children by seeking recognition and to arrange and manage the training institutions in typing, short hand, computer, find arts, crafts, music, painting, modeling, dancing, yoga, physical education and in other professional training subjects. xxxv) To conduct research in education and other disciplines on the different subject relating to education and legal and to promote literacy, cultural, and other social activities by Awareness Programmes, Adult Educational classes, Lectures, Essay Competitions, Exhibitions, Symposiums, Cultural Programmes, Press Conferences and Seminars. xxxvi) To provide food, cloths, medical aid, stationery, transportation, libr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee medical facilities, cloths, blankets, cycles, blazers, book and other necessary needs to the person living in slum areas and from rural poor families, to organize de-addiction camps, educate and help people for prevention and treatment of HIV/AIDS, to provide nursing training and other type of paramedical services, family planning, to help prenatal and postnatal women, blood donation, eye donation and work for chronic diseases (leprosy and cancers). xliii) To provide cheap and safe hostel accommodation to employed women and living out there homes and to rehabilitate the Women and girls living socially and economic by provisions of skills training and counseling and to encourage study intellectual property right (IPRS), and to promote peoples participation is development programmes, Mentally retarded, Disabled, Deaf, Handicapped and to established rehabilitation center for the same. xliv) The role of legal aid and advice Boards and free legal aid and to sensitize Women, Gild and Children about the right and duties and to promote and protect the welfare of the consumers and strengthen the voluntary consumer movement in the country particularly in urban, rural and tribal area ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... candidate belonging to weaker sections to enable them to complete to equal terms in various competitive / entrance examinations and admissions to technical, vocational, engineering medical, agricultural institutions. liii) To undertake welfare programme for woken, promotion of entrepreneurship, working women's hostel, children, youth, land less laborers, destitute, disabled, widows, old aged hope and the programme for the people affected by natural calamities and disasters. liv) To establish technical, craft colleges, Management institutions, center for film demonstration for the development of the center, ayurvedic pharmacy, health education, naturopathy center, charitable dispensaries for the welfare of the massed and to print and publish books, magazines and such other materials and to bring out audio-visual centers, cassettes, music cassettes and to create awareness to the people through mass media, culture, communication and electronic developments. lv) To provide support to communities / groups consisting of the poor people who wish to organize themselves or have organized themselves, either on their own or due to efforts of a voluntary organizations for a cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stems and the trust will liaison with Charitable Organizations of the Indian Territory, with a view to strengthen them, making them able to avail funds and Grants-in-Aid for running all the people developmental programmes. lxiv) To construct, establish, maintain, run, develop, improve, extend grant for and to aid and assist in the construction, establishment, maintenance, running, development, improvement and extensions of hospitals, clinics, dispensaries, maternity homes, orphanage, rescue homes and similar institutions and societies affording medical treatment, cure, rest recuperation or engaged in other social services by way of alleviation the suffering of human. lxv) To construct, establish, maintain, run, develop, improve, extend make donations to and to aid and assist in, the establishment, maintenance, running, and developing and extensions of educational institutions, technical industrial or other wise institutions, technical, industrial or other wise including schools, colleges, polytechnics, research associations, institutions, laboratories, workshops and hostels expenditure and to provide moral instruction to children and others and to meet the expenditure on clot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the skill of grass root level workers for community health management and information dissemination and participative decentralized microplanning and review of relevant scientific information and setting up facilities for training and research in consumer education and spreading consumer literacy and awareness building programmes for consumer education, complaint handling, counseling, guidance mechanisms like consumer guidance bureau, setting up of consumer product testing laboratories. lxxiv) To disseminate all information regarding legal services, authority, national legal service who provide full range of legal service free of cost and maintain liaison and constructions of hostels for SCs/STs / OBCs/ Minorities and educational complex in low literacy pockets for development of women's literacy in sub-urban, rural, tribal and underdeveloped areas. lxxv) To provide and promote health education activities particularly in the rural, urban slums, tribal area to set up early cancer, HIV / AIDS, leprosy, TB, detection facilities and hold for the same camp and extensive propaganda for educating and motivating people for voluntary blood donation and blood transplantation unit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ning centers and procurement units, came and bamboo articles, mat weaving etc. Traditional embroidery work etcetera, dyeing and cloth painting, toy making, handloom to provides good scope for employment of needy masses, blind and even orthopaedically handicapped, disabled, deaf, dumb and orphanages. lxxxi) To establish working women hostel, dharmsala, sports, playground, conference hall, family counseling centers, vocational training for rural, urban and tribal women. lxxxii) To co-operate with and secure the co-operation of the central government state government union territory administration, international funding agencies, industrial and commercial organization and NGOs voluntary and other organization and bodies in promoting the object of the society. 3. The assessee has filed an appeal before us by taking the following grounds :- 1. The order of the Director of Income Tax (Exemption) is not correct and acceptable. 2. The Honourable Director of Income Tax (Exemption) would not have rejected the application with out properly verifying the activities carried out by the Trust. 3. The Director did not appreciate the fact that so many Donors from India and abroa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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