2012 (8) TMI 701

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..... AINI, A.L. GEHLOT, JJ. A.K. Sharma for the Respondent. ORDER A.L. Gehlot, Accountant Member This is an appeal filed by the assessee against the order dated 30.03.2009 passed by the Ld. CIT, Gwalior on the following grounds :- "1. On the facts in the circumstances of the case the learned Commissioner of Income Tax erred in law on facts in refusing registration u/s 12A(a) of the Income Tax Act to the appellant society. The order of the Commissioner of Income Tax, may kindly be set aside directions issued or grant of registration. 2. The appellant craves leave to add, amend, alter, modify, substitute or delete any ground of appeal at the time or before hearing of the appeal." 2. The assessee instead of puttin .....

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..... leaning of Water Sewerage Ecology. - To foster a feeling of fraternity amongst the Resident for this purpose to organize cultural programs. - To organize camps for Health Child Women Welfare." 4. In the written submissions, the assessee relied upon the following decisions:- "1. Bai Hirbai Rahim Aloo Paroo Kesarbai Dharamsey Kakoo Charitable Religious Trust v. CIT [1968] 68 ITR 821 (Bom). 2. CIT v. Saraswath Poor Student Funds [1984] 150 ITR 142/[1985] 20 Taxman 211 (Kar.). 3. CIT v. Andhra Pradesh Police Welfare Society [1984] 148 ITR 287/16 Taxman 111 (AP). 4. Kamla Town Trust v. CIT [1982] 133 ITR 632 (All)" 5. The decisions relied upon the written submission by the assessee trust .....

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..... or application, or retention, of the income from such activity: Provided further that the first proviso shall not apply if the aggregate value of the receipts from the activities referred to therein is [ten lac rupees] or less in the previous year." 6. Charity is necessarily altruistic, and involves the idea and aid or benefit to others. Mutual benefit societies and chartable societies both are different type of societies. Mutual society is not charitable for two reasons firstly, although a member, according to his poverty or misfortune, might share in the funds held by the society for the mutual benefit of the subscribing members, it cannot be said that he had subscribed for a charitable purpose where in truth he had subscribed fo .....

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