TMI Blog2020 (4) TMI 368X X X X Extracts X X X X X X X X Extracts X X X X ..... object of general public utility. The proviso cannot be applied to an organization which is engaged in the first three limbs of the definition of charitable activity i.e. Relief to the poor, education and medical relief. Admittedly, assessee before us is perusing activity of education. Therefore proviso to Section 2(15) of the Act cannot be applied to the assessee trust.This position is made clear even by the CBDT Circular No.11/2008,dated 19.12.2008 Reliance placed by the ld. CIT in the case of Queens Educational Society [ 2007 (9) TMI 347 - UTTARAKHAND HIGH COURT] was over ruled by Hon'ble Supreme Court[ 2015 (3) TMI 619 - SUPREME COURT] - In the light of this factual position, we are of the considered opinion that the proviso t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 3. To establish, maintain and support medical schools, colleges and similar institutions for the advancement of research in medicine - allopathic, homeopathic, ayurvedic, unani and/ or any other system with particular reference to Orthopaedic diseases: 4. The objects of the Trust shall be for education, research and they are to establish, maintain, develop and improve institutions, schools, colleges and maintain hostel for the students . The assessee trust made an application in form 10A dated 22.07.2009 for registration under the provisions of Section 12AA of the Income Tax Act, 1961 (in short the Act ) before the ld. CIT, Salem. The ld.CIT vide order dated 29.01.2010 rejected grant of registration assigning the followi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he proviso to Section 2(15) of the Act provides that 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. Therefore, in our considered view, the Tribunal failed to properly examine the contentions advanced by the Revenue and by a non-speaking order, allowed the appeal filed by the assessee. Therefore, we are of the considered view that the matter requires to be re-considered by the ..... 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, medical relief, 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 ; From the reading of the above proviso, it is crystal clear that proviso to Section 2(15) of the Act is applicable only to organization which is for advancement of any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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