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TMI Blog2012 (6) TMI 240X X X X Extracts X X X X X X X X Extracts X X X X ..... nd he is directed to grant assessee registration sought u/s 12A - Decided in favor of assessee. - IT appeal No. 687 (Mds.) of 2012 - - - Dated:- 29-5-2012 - ABRAHAM P. GEORGE, CHALLA NAGENDRA PRASAD, JJ. ORDER Abraham P. George, Accountant Member In this appeal filed by the assessee, it is grievance is that Commissioner of Income Tax-I, Coimbatore refused to grant registration sought by it under Section 12A of Income-tax Act, 1961 (in short 'the Act'). 2. Short facts apropos are that assessee-Trust was formed on 24th June, 2011 and the Trust deed was registered as document No.1413 of 2011. The objects and aims of the Trust were as under:- The main objects of the Trust is to help the orphan children, to provide free fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and cultural institutions, colleges, schools, Libraries and Reading Rooms etc. ( n ) To assist in the establishment for maintenance or running or improving and extending of general commercial and technical educational institutions, Elementary schools and secondary schools colleges workshop industrial and vocational schools and other Art-Craft and Technical and Training Institutions, for the assistance to the people affected by natural and other calamities such as flood, fire, famine, cyclone earthquake, storm, accident, pestilence, drought, epidemic and Tsunami. ( o ) To maintain and run hospitals, Nursing colleges for Training the Nurses boarding houses, libraries, reading rooms and other training and vocational institutions. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ( z ) To support the Tribal by providing them education, food, clothing shelter, etc. ( aa ) To establish and/or maintain and/or support homes which services for youth welfare and/or HIV/Aids awareness. ( bb ) To establish and/or maintain and/or support centers for the prevention of Alcohol and Drug Addiction. Assessee moved an application before CIT for registration under Section 12A of the Act. The CIT refused to grant registration vide his order dated 28.2.2012 citing the following reason: "2.1 The main object of the Trust is the welfare of dogs and taking care of sick animals. Charitable purpose as defined in Section 2(15) of the Act reads as follows: "charitable purpose includes relief of the poor, education, medical rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oss error in denying registration. 4. Per contra, learned D.R. strongly supported the order of CIT. 5. We have perused the order of CIT and heard the rival submissions. The only reason why CIT denied registration to the assessee under Section 12A of the Act is that the object of the assessee included welfare of dogs and taking care of sick animals. The question here is whether definition of "charitable purpose" under Section 2(15) of the Act can include such an object. "Charitable purpose" has been given an inclusive definition under Section 2(15) of the Act. Hence apart from the items mentioned therein which are to be invariably considered charitable, there could be other items of charity also, as per the normal connotation that wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ght for charities to continue their innovative and unique role at the heart of our society while ensuring that the public can see what charities are doing under that banner and with their support. In the light of this, we have to answer to the question whether charity will include welfare of animals. It will be desirable to have a look at Charities Act, 2006 of United Kingdom. Descriptions of "charitable purpose" in the Charities Act, 2006 are as under:- ( a ) The prevention of relief of poverty; ( b ) The advancement of education; ( c ) The advancement of religion. ( d ) The advancement of health or the saving of lives; ( e ) The advancement of citizenship or community development; ( f ) The advancement of the arts, cultu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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