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TMI Blog2012 (8) TMI 795X X X X Extracts X X X X X X X X Extracts X X X X ..... general, reflect the nature of advancement of other objects of general public utility. Consequently, the assessee is entitled to the benefit of registration u/s 12AA – Decided in favor of assessee - IT APPEAL NO. 422 (CHD.) OF 2010 - - - Dated:- 11-6-2012 - T.R. SOOD, AND MS. SUSHMA CHOWLA, JJ. Tej Mohan Singh for the Appellant. Smt. Jyoti Kumari for the Respondent. ORDER Ms. Sushma Chowla, Judicial Member - The assessee has filed the present appeal against the order passed by the Commissioner of Income Tax, Panchkula dated 25.03.2010 under section 12AA(b) of the Income-tax Act (in short 'the Act'). 2. The assessee has raised the following grounds of appeal: "1. That the Ld. Commissioner of Income Tax has erred in law as well as on facts in rejecting the application for registration filed under section 12A of the Act which is arbitrary unjustified. 2. That the assessee Society/Samiti fulfils all the conditions necessary for registration and the objectives for which the Samiti has been constituted is to undertake wholly charitable activities as is evident from the Bylaws of the Society which fact has not been appreciated by the Ld. Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hin the definition. As the definition is clear and unambiguous, there is no scope for discussion that the preservation of monuments includes creation of monuments. The society's objects do not refer to the memorials which have already been built by the Government or the sites of national heritages. Moreover, it is a question of debate, discussion and may, also lead to political controversies about the persons in whose memory monuments are proposed to be erected." 4. The Commissioner of Income Tax placing reliance on the ratio laid down in Kedia Jatiya Sahayak Sabha Fund v. CIT [1963] 49 ITR 74, 81 (Cal.) and in the case of Mahakoshal Shaheed Smarak Trust v. CIT [1983] 140 ITR 795 (MP) held that the assessee was not eligible for registration under section 12AA of the Act. The Commissioner of Income Tax further observed that on the receipts issued by the assessee society, the addresses of the donors from whom donation has been claimed to be received were missing and thus even the correctness of the accounts were not verifiable. Consequently the application moved by the assessee for registration under section 12AA of was rejected. 5. The assessee is in appeal against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of the weaponry and other antique items connected with defence activities. ( c ) To carry out research in the wars, to derive appropriate lessons from the successes/failures of the National War Heroes. To set up a centre for carrying out research in martial arts, warfare and history of the wars fought by our country in general and particularly in Panipat and Taraori areas. ( d ) To set up educational Institutions for preparing youth to devote themselves to the service of nation as to encourage for joining defence services. ( e ) To arrange seminars, to hold meetings and conferences and to organize lectures, discourses symposiums, exhibitions and fairs. ( f ) To promote interest in military activities amongst the public in general and the youth in particular. ( g ) To inculcate moral, spiritual, physical and patriotic spirit in the public in general and youth in particular, to make them responsible citizens of the country and to carry out activities to develop spirit of sacrifice, devotion and dedication to the country among the youth. ( h ) To acquire funds, to acquire property/land, to build suitable structures for achieving the above objects. To acquire, purch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee to fall within the amended definition enshrined in section 2(15) of the Act. The assessee has not constructed any such war memorials till date. 13. The second activity carried on by the assessee as per its explanation filed before the Commissioner of Income Tax is making suitable environment in the society by holding seminars, meeting, conferences of general public and like minded helpful persons so that it may with the help of society endeavourer to establish martyr memorials in the absence of befitting monuments commemorating the war heros of the historical battles. Looking at the aims and objects of the assessee society we find that in addition to setting up suitable memorials in the memory of national war heros, other objects of assessee society are as under: "3( d ) To set up educational Institutions for preparing youth to devote themselves to the service of nation as to encourage for joining defence services. ( e ) To arrange seminars, to hold meetings and conferences and to organize lectures, discourses symposiums, exhibitions and fairs. ( f ) To promote interest in military activities amongst the public in general and the youth in particular. ( g ) To ..... X X X X Extracts X X X X X X X X Extracts X X X X
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