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Issues:
- Registration under section 12A of the IT Act, 1961 for a Chartered Accountants Society of Jodhpur. Analysis: - The appeal was against the rejection of the applicant's registration under section 12A of the IT Act, 1961 by the CIT, Jodhpur, on the grounds that the society's objects were deemed to benefit only its members, not the general public. The CIT held that the society did not fall within the category of "advancement of any other object of general public utility" as per section 2(15) of the IT Act. - The applicant contended that the society's activities were not solely for the benefit of its members but also for the profession itself, akin to the legal profession, and thus fell within the scope of general public utility. The applicant cited various decisions to support their argument. - The Revenue Department's representative argued that the society's objects did not align with the charitable purposes defined in section 2(15) of the IT Act. They emphasized that the society's membership was limited to chartered accountants practicing within Rajasthan, and its activities did not benefit the public at large. - The ITAT considered the arguments from both sides, along with relevant materials and cited decisions. Referring to a previous case involving a Bar Council, the ITAT noted that while the applicant-society's functions were not directly for the public at large, they indirectly benefited the society and the profession. The ITAT concluded that the society's objects were for the benefit of its members and the profession, qualifying it for registration under section 12A of the IT Act. - Consequently, the ITAT allowed the appeal, overturning the CIT's order and directing the grant of registration to the applicant-society under section 12A of the IT Act, 1961.
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