TMI Blog2017 (11) TMI 1214X X X X Extracts X X X X X X X X Extracts X X X X ..... before us, that charitable purposes include education and said trust is doing work of education by conducting research and development, publishing the journals, books etc. in the field of anesthesiology medical science. Even going by the aims and objectives above reproduced, we are of the view that there is no whisper that assessee trust is not for general public or it is for any special community. It is also evident that this year the receipt of donation is only ₹ 1,25,000/- as on 31-03-2016. According to us, the newly inserted proviso to section 2(15) of the Act will not apply in respect of the first three limbs of section 2(15) of the Act i.e. relief for the poor, education or medical relief. Consequently, where the purpose of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le purpose includes relief of the poor, education, [yoga,] medical relief, [preservation of environment (including watersheds, forests and wildlife) and preservation of monuments or places or objects of artistic or historic interest,] and the advancement of any other object of general public utility. 3. The trust is established not for the benefit of individual, class of doctor, but for education of the special field of medical science, namely Anesthesiology. The anesthesiologist come together and form an organization for the purpose of education and research in anesthesiology. The learned Commissioner has wrongly interpreted that the organization is formed for the benefit of individual doctors coming together to form society. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anaesthesia and also for the research and development of anaesthesiology in particular. Nowhere in the object clause it is mentioned that they would be doing it for the benefit of the general public at large. The activities are meant to enrich the professional knowledge of the anaesthesiologists. The written submission given by the applicant trust which states that it would ultimately benefit the society at large, cannot be accepted for the reason that the object of the trust does not mention any such intention. 7. In view of the above discussions, it is crystal clear that the activities of the trust and the predominant object mentioned in the trust deed does not fall within the definition of section 2(15) of the Act, since the main o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esearches, progress and development in various fields of anesthesia in particular and anaesthesiology in general. d) To maintain the highest standards in the ethics and practice of anaesthesia. e) To encourage education, research and scientific progress in various field/ stream of anesthesia. f) To Give adequate training to those who are properly qualified and intend to take up various sub specialities of anaesthesia. g) To disseminate information with regard to anaesthesia. h) To edit, publish and circulate publications journals, books in the filed of anaesthesia and related subjects. i) To protect the public against irresponsible and unqualified practitioners of anesthesia. j) To safeguard the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eservation of environment (including watersheds, forests and wildlife) and preservation of monuments or places or objects of artistic or historic interest,] and the advancement of any other object of general public utility: Provided that the advancement of any other object of general public utility shall not be a charitable purpose, if it involves the carrying on of any activity 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 activity, unless- ( i) such activity is undertaken in the course of actual carryi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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