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TMI Blog2009 (10) TMI 581X X X X Extracts X X X X X X X X Extracts X X X X ..... vities were squarely covered as not 'a charitable purpose'. - Held that : as per the case of Sole Trustee, Loka Shikshana Trust vs. CIT [1975 -TMI - 6453 - SUPREME Court], the assessee-trust falls in the category of 'advancement of any other object of general public utility' as envisaged in the fourth limb of s. 2(15) of the Act - The assessee-trust's appeal is allowed - - - - - Dated:- 16-10-2009 - Member(s) : GEORGE GEORGE K., A. MOHAN ALANKAMONY. ORDER-GEORGE GEORGE K., J.M.: This appeal preferred by Maraa-assessee-trust is directed against the order of the learned Director of IT (Exemptions), rejecting its application for registration under s. 12A of the Act. 2. Though the assessee-trust has raised its grounds in a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ust was horizontal structure of working, reclaiming media space by generating and seeking alternative media content, building linkages and gather inter-disciplinary perspectives to explore community work; (ii) it had built body of work ranging from media work, art practice, peoples campaigns, public space engagement and gender interactions with the community spaces, education and environment and governance debates. Having arrived at a sense of functioning as a collective, the trust has now five main 'labs' of work which are physical, virtual, rural and urban. These labs are (i) community media; (ii) public space; (iii) gender, culture and media, (iv) education; and (v) environment; (iii) the main concept of the trust was to work towards ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... werment; (x) during the one year of operation. the trust has indulged in such educational activities for which the trust had not charged even a penny as a fee since the aim of the trust was not to earn any profit; (xi) the UNESCO under the programme for 'community radio/community multimedia centre development in Asia' has with the collaboration of UNRC-India undertook a programme of training and skills building for such pilot community radio stations as per which the trust was awarded with a contract for a baseline study for introduction of 1 *CR/CMC at Hampi in Karnataka. The larger sense the amount paid by UNESCO was not a fee, but, the reimbursement of expenses incurred by the trust for having undertaken to conduct training and educa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he general public at large regarding community media and its potential in India's urban and rural areas. On a cursory perusal of the expenditure statement for the year 2008-09 also substantiates the assessee-trust's claim that the trust had to generate fund by way of receipt of a fee which, according to UNESCO's affirmation (vide its communication dt. 28th July, 2009), is a standard form of disbursal towards reimbursement of expenses incurred by the assessee-trust for having conducted training and education activities for community members. Perhaps, the reimbursement fee received from UNESCO by the assessee-trust could have prompted the learned Director of IT (Exemptions) to arrive at a conclusion that the activities of the assessee-trust f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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