TMI Blog2002 (4) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... irected the Commissioner of Income-tax to grant registration to the applicant-society under section 12A of the Income-tax Act, 1961. - We find no merit in this appeal and the same is dismissed. - - - - - Dated:- 9-4-2002 - Judge(s) : N. N. MATHUR., D. N. JOSHI. JUDGMENT The judgment of the court was delivered by N.N. MATHUR J.-This appeal under section 260A of the Income-tax Act, 1961, is directed against the order dated July 27, 2000, passed by the Income-tax Appellate Tribunal, Jodhpur, directing the Commissioner of Income-tax, Jodhpur, to grant registration to the applicant-society under section 12A of the Income-tax Act, 1961. This appeal has been admitted by the order of this court dated July 24, 2001, on the following subs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng, the Income-tax Appellate Tribunal by the impugned order directed to grant registration to the assessee-society under section 12A of the Income-tax Act, 1961. It is contended by Mr. Sandeep Bhandawat, learned counsel appearing for the Revenue, that the membership of the applicant-society is not to the public at large and the benefits of the activities of the applicants are restricted to chartered accountant members of the Institute. It is further submitted that in the city of Jodhpur there is only one branch of the Institute of Chartered Accountants as such it is not understandable as to what activities the said Jodhpur Branch will undertake that may make the society a charitable one. It is apprehended that if the test for charitable i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and workshops, etc. Thus, according to Mr. Ranka, the object of the society as included in the constitution pertains to general public utility. Learned counsel has placed reliance on the following decisions: (1) CIT v. Andhra Chamber of Commerce [1965] 55 ITR 722 (SC) (2) CIT (Addl.) v. Madras Jewellers and Diamond Merchants Association [1981] 129 ITR 214 (Mad); (3) CIT v. A. P. Bankers and Pawnbrokers Association [1988] 170 ITR 476 (AP); (4) Bar Council of U. P. v. CIT [1983] 143 ITR 584 (All) (5) Bar Council of Maharashtra v. CIT [1980] 126 ITR 27 (Bom) (6) CIT v. Bar Council of Maharashtra [1981] 130 ITR 28 (SC) (7) Bar Council of Rajasthan v. CIT [1984] 147 ITR 720 (Raj); (8) CIT v. Ahmedabad Rana Caste Association [198 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod aforesaid; . . ." Thus, unless the authority is satisfied that the applicant-trust or institution is charitable or religious, it cannot be registered under section 12A. Clause (15) of section 2 of the Act defines charitable purpose, which is extracted as follows: "2. In this Act, unless the context otherwise requires,-... (15) 'charitable purpose' includes relief of the poor, education, medical relief, and the advancement of any other object of general public utility;" From a reading of sections 11 and 12A, it is evident that at the stage of filing an application for registration, the Commissioner is required to examine whether the application is made in accordance with the requirements of section 12A read with relevant rules. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me common quality of a public or impersonal nature." Applying the test laid down by the apex court in Ahmedabad Rana Caste Association v. CIT [1971] 82 ITR 704, we find that the predominant object of the society is dissemination of knowledge and education of commercial laws, tax laws for the benefit of general public to inculcate a sense of responsibility towards the nation and foster law abiding citizens. The objects clause of the constitution emphasises to propagate and disseminate knowledge about the auditing, accounting, direct and indirect taxes by holding seminars, conferences and workshops, etc. The fruits of such seminars, conferences, etc., would be available to the public at large, thus, it appears that the society is not for th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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