TMI Blog2003 (9) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... plication under section 80G of the Income-tax Act, 1961, for reconsideration by the concerned authorities in accordance with law - - - - - Dated:- 29-9-2003 - Judge(s) : R. M. LODHA., K. J. ROHEE. JUDGMENT The judgment of the court was delivered by R. M. LODHA J. - Heard. Rule. Returnable forthwith. Mr. A. S. Jaiswal, advocate, waives service for sole respondent. By consent, rule is heard finally at this stage. The Tax Practitioners' Benevolent Fund is the petitioner before us. It is a public charitable trust registered under the Bombay Public Trust Act, 1950, having registration No. E-1484 (N). Inter alia, the said public trust has been constituted to provide assistance to necessitous persons or tax practitioners or their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... children of deceased persons who have been in practice of taxation, or (iv) relatives or others who were dependent for support on a person who has been in practice of taxation and who has died without leaving a widow or child, or (B) Do any other act for the advancement of general public utility without distinction of sex, colour, caste, creed or religion, and other charitable objects." While rejecting the application made by the petitioner under section 80G, it was observed by the concerned Income-tax Officer that none of the objects at (A) were charitable in nature inasmuch as the trust is meant for the benefit of a specific group of people, i.e., tax practitioners and their relatives, and the objects stated at (B) are vague. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the respondent the objects of the petitioner do not fall within the prescribed parameters. Paragraph 5 of the reply affidavit reads thus: "5. The respondent further submits that on enquiry it is found that the Chartered Accountants' Benevolent Fund, New Delhi, has been granted exemption under section 80G by the Director of Income-tax (Exemption), New Delhi. The initial exemption was granted for the period December 19, 1985, to December 31, 1986. The exemption has been renewed from time to time and the last order of renewal is passed on September 13, 2000, renewing the approval till March 31, 2003. The respondent submits that the grant of exemption to the Chartered Accountants' Benevolent Fund does not entitle the petitioner to exemption ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te different yardsticks and different parameters being applied to different trusts having similar objects and similar purpose. It is not open to the Income-tax Department to apply different norms to different trusts having similar objects seeking grant of exemption under section 80G. Close comparison of the objects of the petitioner-Tax Practitioners' Benevolent Fund and the objects of the Chartered Accountants' Benevolent Fund would show that the objects are not only similar but virtually identical to provide financial assistance for maintenance, education or any other similar purpose to necessitous persons. In the case of the Chartered Accountants' Benevolent Fund, the said provision for financial assistance for maintenance, education or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 8OG of the Income-tax Act, it is difficult to fathom the reasoning of the present respondent while considering the same definition under section 2(15) of the Income-tax Act, 1961, to say that all the objects of the petitioner-trust stated at (A) are not charitable in nature inasmuch as the trust is meant for the benefit of a specific group of people, i.e., tax practitioners and their relatives, and the objects stated at (B) are vague. If the objects to provide financial assistance for maintenance, education or any other similar purpose to necessitous person who are or have been members of the Institute of the Chartered Accountants of India was not found to be an object meant for the benefit of the specific group of people, i.e., me ..... X X X X Extracts X X X X X X X X Extracts X X X X
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