9911796707
TMI Blog2012 (2) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... resented on behalf of the assessee and Dr. I. Vijayakumar, learned CIT-DR represented on behalf of the Revenue. 3. It was submitted by the learned authorised representative that the appellant, M/s. STEMI India Charitable Trust was a trust created by a trust deed dated 15-02- 2011 by two doctors who are renowned cardiologists at Coimbatore. It was the submission that the trust was created for the purpose of development of the STEMI programme as also to educate the public in the medical field in regard to the STEMI management and STEMI care in India as also to provide charitable dispensaries, hospitals, clinics, medical camp and centers to give medical relief to poor and most backward people. It was the submission that the applicant trust ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the software for the purpose of detecting of the STEMI heart attacks and their intention to do charitable activity did exist and the fact that they had purchased the equipment showed that their intention was genuine and in line with the objects of the trust. It was the submission that the applicant trust may be granted registration under section 12AA of the Act. 4. In reply, the learned DR submitted that the trust deed did not specify as to how the doctors would be attending to the objects of the trust. It was the further submission that STEMI heart attack required hospitalization and required angioplasty as also providing stents which were expensive. It was the submission that identifying the STEMI heart attacks was not a charitable acti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... STEMI teams. The providing of the emergency treatment being the angioplasty and stenting would be a charitable activity. Diagnosing of the STEMI heart attack cannot be considered as the charitable activity. However, a perusal of the provisions of section 12AA of the Income Tax Act, 1961 shows that the CIT on receipt of the registration application shall call for such documents or information from the trust or institution as he thinks necessary in order to satisfy himself about the genuineness of activities of the trust or institution. In the present case, the learned CIT has called for the documents and information and he himself has admitted that the founder trustees are competent people. It is also admitted by the learned CIT that the obj ..... X X X X Extracts X X X X X X X X Extracts X X X X
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