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2016 (9) TMI 1042

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..... g the public duties but incidentally they are also being paid for rendering those services either by the government or by the legal aid or by the litigant. This Court cannot be oblivious to the facts that there is no pension scheme flouted by any of the statutory bodies for the benefit of the lawyers’ community. In our view, the useful and public purpose would be served if the registration is granted to the assessee as sought by it. In our view, there is direct nexus between the duty discharged by the advocates and the public purposes and public utility. In view thereof, the assessee society is required to be granted registration. - Decided in favour of assessee - ITA No. 632/JP/2015 - - - Dated:- 8-8-2016 - SHRI BHAGCHAND, AM SHRI LALIET KUMAR, JM For The Assessee by : Shri P.C. Parwal (CA) For The Revenue : Shri Man Singh (CIT) and Shri R.A. Verma (Addl.CIT) ORDER PER: LALIET KUMAR, J.M. This is an appeal filed by the assessee against the order dated 28/05/2015 passed by the ld CIT (Exemptions), Jaipur U/s 12AA(1)(b) of the Income Tax Act, 1961 (in short the Act). The sole ground taken by the assessee in appeal is as under:- 1 The ld CIT has er .....

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..... charitable within the meaning of section 2(15) of the IT Act, 1961. Based on above I am satisfied that the trust is not fit for registration and therefore registration u/s 12AA is refused. 3. Against the order of the ld CIT(E), the assessee is in appeal before us. The ld AR of the assessee has reiterated the submissions made before the ld CIT(E) and has drawn our attention to the above stated aims and objects of the society and prayed to grant registration to the assessee society. 4. At the outset, the ld Sr.DR has vehemently supported the order of the ld CIT(E). 5. We have heard the rival contentions of both the parties and perused the material available on the record. The ld AR of the assessee was submitted that the objects of the society are loud and are meant to help the retired advocates and also to the family of the deceased advocates. It was submitted that the advocates are espousing the cause of the society and are also member of the society and they are not forming a small group as contended by the ld CIT(E). It was further submitted that as per the law laid down by the Hon'ble Supreme Court that if an act of the assessee society is beneficial to a section o .....

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..... objects of the Trust clearly show that the Trust is meant for propagation of Jain religion and rendering help to the followers of Jain religion. Even medical aid and similar facilities are to be rendered to persons devoted to Jain religion and to non-Jains if suffering from ailments but the medical aid could be given to them only if any member of the families managing the Trust, shows sympathy and is interested in their treatment. The Tribunal, in our opinion, was right in its conclusion that the dominant purpose of the Trust in the present case was propagation of Jain religion and to serve its followers and any part of agricultural income of the Trust spent in the State of Kerala also could not be treated as allowable item of the expenses. 49. In the present case, the objects of the respondent-trust are based on religious tenets under Quran according to religious faith of Islam. We have already noticed that the perusal of the objects and purposes of the respondent-trust would clearly demonstrate that the activities of the trust though both charitable and religious are not exclusively meant for a particular religious community. The objects, as explained in the preceding par .....

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..... judgment of the ld AR in the case of CIT Vs. Andhra Pradesh Police Welfare Society (1984) 148 ITR 0287 (AP) and GCDA Employees Pension Fund Trust Vs CIT (2014) 369 ITR 0532 (Ker), in our view take forward the case of the assessee. The ld DR sought to distinguish the facts of the judgment in the case of CIT Vs. Andhra Pradesh Police Welfare Society (supra) on the ground that the members of the society are from the police department and in public employment is impersonal in nature whereas in the case of the assessee, the members of the society are not employees of the government and are not rendering the services for the benefit of the public. In a recent article a author by the name Mr Anujuanat has vividly described the role of a lawyer in the society in the following manner: On January 9 , 1915 at Apollo Bandar in Bombay a barrister returned to his motherland ,who would have thought than that he will lead India in one of the biggest war this country has ever seen and emerge victorious , he was no other than Mohandas Karamchand Gandhi. From early times of moderates like Motilal Nehru , Dadabhai Naoroji to extremists C Rajagopalachari , Bal Gangdhar Tilak or Iron Man Sard .....

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..... work, practice the faith that we believe in. All these rights are conferred upon us by 'law' of India and lawyers are the officers who work to make sure that citizens of India are not deprived of their rights. Being lawyer is a noble and honorable profession which requires a manner and conduct to be carefully followed. In Bar Council of India rules a lawyer holds a duty to act with dignity and selfITA respect , to uphold the interest of client by all fair and honorable means and shall not take advantage of the confidence reposed in him by his client. A lawyer is bound to conduct himself in a manner befitting the high and honorable legal profession and if he departs from the high standard which the profession has set for itself and demands of him in professional matter, he will be liable to disciplinary actions. 3. Apart from fighting cases lawyers provide their skills and knowledge to the society by doing pro bono cases and lending legal services to the poor and needy. A huge change has been brought upon by the legal aid services in India. Legal Aid implies giving free legal services to the poor and needy who cannot afford the services of a lawyer for the conduct of a .....

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..... lly unjust institutions and creating a new order based upon the ethos of human liberty, equality and dignity of mankind. Justice Blackmun in Jackson v. Bishop says that; The concept of seeking justice cannot be equated with the value of dollars. Money plays no role in seeking justice. 4. Various branch of studies deals with the specific study of which they are specialized for. Eg. A medical practitioner can deal only in the line of medicine, an engineer only in his limited scope of engineering but a lawyer deals with all the fields of society including science, social values, human rights, banking , Intellectual property etc. As famously said A lawyer should know something about everything and everything about something . Julius Stone defined 'The lawyer s extraversion, It is the lawyer examination of the precepts, ideas and techniques of the law in the light derived from present knowledge in discipline other than the law'. Apart from their role in legal services lawyers have equal participation in imparting of knowledge i,e, Law Schools providing legal education from the old 3 years law courses to dynamic 5 years integrated courses. Not just Bar Council of India i .....

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..... and Justice V.R, Krishna Iyer were the first to accept the PIL.The Court entertained a letter from two professors at the University of Delhi seeking enforcement of the constitutional right of inmates at a protective home in Agra who were living in inhuman and degrading conditions. But a coin has two sides with the ability to file PIL there was a increased number of frivolous PIL. The 38th Chief Justice of India, S. H. Kapadia, has stated that substantial fines would be imposed on litigants filing frivolous PILs. His statement was widely welcomed, because the instance of frivolous PILs for pecuniary interest has increased. So necessary steps has been taken to stop its misuse. We live in a world full of technology and gadgets, when we lose our cell phone or internet connection is hampered we feel like we have been handicapped. One know more about his distant friend what has he/she taken in breakfast but barely know the name of the person sitting next to him/her. A world were virtuality has become an integral part of reality and were there are people there are certain misadventures and to prevent those misadventures there is 'cyber law'. It is the age where we the .....

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..... ng rules or even there is increase in gas prices. One might not know but lawyers are not just confined to courtrooms but extended to the high profile business meetings of these Multinational Companies to the merchant selling his business to another. As their transactions are governed by law and a corporate lawyer is the one who helps them in solving out the legal paradoxes and allow them to do their business freely. Public opinion of lawyers is that , one who will take up your time bind you into the legal system and instead of providing you with the remedy will take up all the remaining resources you have.But let me ask them this question, You can give your opinion freely and say what one wishes to say why because our constitution allows it. That constitution which was drafted by majority of lawyers headed by Dr. B.R. Ambedkar. When the Bhopal Gas tragedy took place who provided legal support to the public and provided them with remedy. Justice Bhagwati developed the concept of 'Absolute Liability' so the accused would be held liable for those innocent deaths. In 'Nirbhya' case it was the lawyers who demanded for speedy justice and asked the court if not 'Justic .....

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