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

2016 (9) TMI 1042 - ITAT JAIPUR

2016 (9) TMI 1042 - ITAT JAIPUR - TMI - Grant of registration U/s 12AA - denial of registration by holding that the objects of the society are not charitable in nature as they are for the benefit of particular group of persons and not for the benefit of public at large - the objects of the society are loud and are meant to help the retired advocates and also to the family of the deceased advocates - Held that:- We have gone through the records, the Advocates Act, 1961 and also appreciated the ro .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

r litigant to seek justice and get justice from the court of law. In our view, the advocates are discharging 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 erred on facts and in law in rejecting the application of assessee for grant of registration U/s 12AA of the Income Tax Act, 1961 by holding that the objects of the society are not charitable in nature as they are for the benefit .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

For the purposes of fulfillment of the aims and objects of the society, certain other ancillary rules were also framed by the society, which are as under:- The Commissioner of Income Tax (Exemptions) had examined the aims and objects of the society and after examining the aims and objects of the society, the ld. Commissioner (E) has held that the activities of the society cannot be held as to be charitable as the benefit of the society is sought to be given to the limited group of persons, there .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

arge. In section 2(15) the legislature has used language of great amplitude, charitable purpose which not only includes the specific purpose of education medical etc. but also advancement of other objects of general public utility. The clause is intended to serve public at charitable falling under the head advancement of any other general public utility. This is totally missing in the case of applicant. 9. Based on above discussion it is clear that object of the trust as well as activities are n .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 advocate .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

utility occurring in Section 215 of the Act. It was submitted that the Hon'ble Supreme Court in the case of CIT Vs Dawoodi Bohara (2014) 43 taxmann.com 242 has summarized the law on the subject in the following manner. 16. Therefore, under the scheme of the Act, Sections 11 and 12 are substantive provisions which provide for exemptions available to a religious or charitable trust. Income derived from property held by such public trust as well as voluntary contributions received by the said .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

stered under the aforesaid provisions, it cannot claim the benefit of Sections 11 and 12. Section 13 enlists the circumstances wherein the exemption would not be available to a religious or charitable trust otherwise falling under Section 11 or 12 and therefore, requires to be read in conjunction with the provisions of Sections 11 and 12 towards determination of eligibility of a trust to claim exemption under the aforesaid provisions. In the said judgment, the Hon'ble Supreme Court was exami .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Court observed as follows: "…The Deed of Trust and the rules run into more than thirty pages out of which six pages of the Trust Deed narrate the philosophy of Jain Dharma. The 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

t-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 paragraphs, do not channel the benefits to any community if not the Dawoodi Bohra Community and thus, would not fal .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

qualification of the membership, the membership is no where restricted to only to the advocates rather the membership is open for all the persons living within the geographical area of the society. The byelaws framed by the society cannot supersede the registered rules and regulations of the society and therefore, any person, who is living within the area of Alwar, is major, has not been declared insolvent and have faith and interest on the aims and objects of the society can become the member .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ety can function to help unidentified whole chunk of population. For the purposes of giving effect and for effective fulfillment of its aims and objects, it is necessary to identify the limited number of persons, who are also part of the society to the said society shall be serving and identification of the persons to whom the society is willing to cater, in our view should not be based on caste, creed, religion and geography. If on the basis of some rational criteria, the society indentify or w .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 descr .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d their differences in opinions, thoughts and way of working but what they all had in common was they were practitioners of 'law'. If not of the self sacrificing and dedicated efforts of these brave men how we would have won the independence we cherish.This was the first ever dynamic transformation in Indian society with many more to come. At the dawn of independence, the parliament of independent India was the forge where a document that will guide the young nation was being crafted. It .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

hat prompted the founding fathers to devote the energy required to form a Constitution of unprecedented magnitude in both scope and length. 1. Lawyers played a central role in drafting of constitution. The proceeding clearly show the part played by the lawyers in elaborating the basic concept of secularism, democracy and egalitarianism. It was because lawyers understood the than society in reality rather than substantive term. They also introduced well known ambiguities such as the uncertainty a .....

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 is no less than the angel who saved his life. Lawyers are those small pillars in a building that are required during the construction of the main pillar as to give it support towards the right direction. We did not reach where we are in a days work , laws that governs us the freedom that we have to express , right to say what desire , choose what we want to work, practice the faith that we believe in. All these rights are conferred upon us by 'law' of India and lawyers are the officers .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

onorable 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 can .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

or other disability. Articles 14 and 22(1) also make it obligatory for the State to ensure equality before law and a legal system which promotes justice on a basis of equal opportunity to all. Legal aid strives to ensure that constitutional pledge is fulfilled in its letter and spirit and equal justice is made available to the poor, downtrodden and weaker sections of the society. The Constitutional duty to provide legal aid arises from the time the accused is produced before the Magistrate for .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

borne in mind that the judiciary no matter however committed it may be towards uplifting the cause of the poor is ultimately bound by procedural formalities which do not take into account the misery or problems of the masses. Therefore the sufferings being so may it is not possible for the legal system to remove even few of such problems. In keeping with the same view Justice Krishan Iyer asserted that poverty is a creation of unjust institutions and unjust society. Therefore in a country like .....

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 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 i .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ledge 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 is supreme body that regulate the course it keeps in check the quality and methods of imparting legal education. For eg. 66% of the attendance is compulsory and there is no distance learning in law because law requires practical approach, students need direct confrontation with reality as they will be the future which will decide the direction in .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of the society. Yes, he has and there are examples in the history but than taking a practical approach how many have actually tried the percentage is very low. How will I change it? To whom should I complain? Why should I take all the pain? These are the questions that stops a common man but our legal system has provided a way to by which we can bring change and help those who are affected but are unable to help themselves , answer is Public Interest Litigation(PIL). Public-Interest Litigation .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

en to a member of the public by the courts through judicial activism. The member of the public may be a non-governmental organization (NGO), an institution or an individual. 5. In the case of SP Gupta vs Union of India that the Supreme Court of India defined the term Public Interest Litigation in the Indian Context.The concept of Public Interest Litigation (PIL) is in consonance with the principles enshrined in Article 39A of the Constitution of India to protect and deliver prompt social justice .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ines 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 ne .....

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 there is harassment, cyberbullying and degrading regards of human values as no one is there to keep a check. Let us take a few examples Monika Lewinsky was the first victim of cyber world or as she herself called as 'patient zero', the infamous Delhi MMS scandal, Lottery fraud cases, Charity fraud and recent increase in Nigerian fraud were they make friends via facebook or through emails and then demand a brief amount of money to give you a substantial sum. Many have fallen ill to this .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

tatute that provide guidelines regarding the rules and regulations of laws prevailing in India for Cyber Crimes. Lawyers with the help of these laws help the victim as it is not possible for a common man to know all the laws and act accordingly. When people hear the word lawyer being spoken, they usually think of an individual who goes to court everyday and stands before a judge defending the freedom of another individual. This is true in some cases; however, there are many different types of la .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

and guilty. They are affected even when a company takes over another, there is change in the banking 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ort 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 'Justice Delayed is Justice Denied' to that innocent girl who was battling for life and death. Yes, there are corrupt lawyers some who work for their personal gains and benefits but dirty work of few who l .....

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