TMI Blog2022 (1) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... fit of latest technique, medicines and machinery in the medical world by attending over various conferences on new innovations in the medical field. In the present scenario, now every professional person whether doctor, advocate, or CA will have to remain up to date with new technology where such knowledge is acquired/gained through web conferences which are being held on line through webinars. The submitted that such conferences/webinars are being conducted both free and nominal charges. In our view, the contention of the Ld. AR that the activities of the association of holding conferences etc. amount to charitable activities has merits and therefore, the Ld. CIT(E) was justified inassuming that the assessee society was to be guided by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CIT(E), Chandigarh on 20.07.2015 for seeking registration u/s 12A of the Income tax Act, 1961 and the same was rejected by CIT(E), Chandigarh vide order Dated 29.01.2016 by observing in Para 6 of the impugned order that the activities of the society at best can be assumed to be guided by the principles of mutuality and does not bestow upon the society the characters inherent in Charitable Purpose . 3. The Ld. AR submitted that on the facts of the case and in law, the ld. CIT(E) has erred in denying the registration u/s 12A of the Income tax Act, 1961 by giving the finding that the trust objects were not charitable when the photo of the activities were also filed before AO (Exemption) at Amritsar; that he has erred in giving a finding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Paper Book of Case Laws and relevant decision is in para 11 at page 22. ii) Rejoice Ministries, Coimbatore with ITA No. 1938/Madras/2014 Dated 12.08.2015 placed at page 24-30 of Paper Book of Case Laws and relevant decision is in para 6 at page 26 and 30. iii) Shishu Niketan Panchkula Educational Society with ITA No. 104 of 2014 (O M) (P H HC) Dated 01.07.2014 placed at page 87-91 of Paper Book of Case Laws and relevant decision is in para 4 at page 90. iv) Sree Anjaneya Medical Trust vs CIT, Kozhokode 382 ITR 399 Dated 11.02.2016 placed at page 92-106 of Paper Book of Case Laws and relevant decision is in para 10 and 13 at page 104, 105, and 106. v) Jaipal Singh Sharma Trust, Ghaziabad with ITA No. 6475/Del/2014 placed at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t such conferences/webinars are being conducted both free and nominal charges. In our view, the contention of the Ld. AR that the activities of the association of holding conferences etc. amount to charitable activities has merits and therefore, the Ld. CIT(E) was justified inassuming that the assessee society was to be guided by the principles of mutuality and doesnot bestow upon the society the characters inherent in Charitable Purpose . 7. The Coordinate Bench in the case of Seth Vinod Kumar Somani Charitable Trust, Bathinda vs CIT(E) , Chandigarh in ITA No. 286/ASR/2015 vide order dated 01.08.2015 in para 8, held that at the time of registration, the Commissioner has to satisfy himself about the objects of trust and genuineness of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
