TMI Blog2019 (6) TMI 1040X X X X Extracts X X X X X X X X Extracts X X X X ..... ities of such trust or society, if such trust / institution or society has already commenced its operations. From the perusal of the documents placed on the file reveal that none of the members of the appellant society is receiving salary and that proper documentation regarding the income donations received and expenditure incurred is maintained. CIT(E) has not disputed in the impugned order as to the nature of the aims and objects of the society which are covered under the definition of charitable purposes as defined u/s 2(15) of the Income Tax Act. Further as discussed above, it cannot be said that the appellant society is not doing the activities in pursuance of its main objects or that the aims and objects of the society are not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f need poor patients suffering from Liver diseases. vi) To accept donations, grants, loans from interested persons, welfare organizations, banks other charitable societies, trusts etc. and from State and Central Governments and other national and international institutions / bodies subject to the rules and regulations of the Government and other authorities, to invest the funds of the society with such individuals, societies, firms or companies for providing income to the society, on such terms and conditions as may deem proper and necessary for the fulfillment of the aims and objects of the society and to further its interest as enumerated above. vii) To publish scientific papers, journals, monographs and text ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as defined in section 2(15) of the Act. He therefore, rejected the application of the Society seeking registration u/s 12A of the I.T. Act. 4. Being aggrieved by the above order of the Ld. CIT(E), the appellant Society has preferred appeal before this Tribunal. 5. We have heard the rival contentions and have also gone through the records. A perusal of the name as well as of the objects of the appellant society reveals that its main object is not only to hold treatment of patients with liver diseases but also to disseminate and spread the knowledge to the treating doctors, experts in relation to the advancements in treatment of liver diseases. 6. At the time of registration u/s 12A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atologists and other specialties dealing with patients with liver disease. Further that the society, in pursuance to achieve its objects, has undertaken community service program known as ECHO (Extension for Community Healthcare Outcomes) which is a project undertaken by PGIMER (Post Graduate Institute of Medical Education Research), Chandigarh in collaboration with the ECHO Institute at the University of New Mexico Health Science Centre (UNMHSC) to develop the capacity to safely and effectively treat chronic, common and complex diseases in rural and underserved areas, and to monitor outcome of this treatment and whereby necessary programme and schedule including orientation to individual and organizations are to be provided by ECHO insti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s placed on the file reveal that none of the members of the appellant society is receiving salary and that proper documentation regarding the income donations received and expenditure incurred is maintained. The Ld. CIT(E) has not disputed in the impugned order as to the nature of the aims and objects of the society which are covered under the definition of charitable purposes as defined u/s 2(15) of the Income Tax Act. Further as discussed above, it cannot be said that the appellant society is not doing the activities in pursuance of its main objects or that the aims and objects of the society are not genuine. The Ld. Counsel for the assessee has also placed reliance on the decision of the Tribunal dated 28.1.2015 in ITA N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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