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TMI Blog2012 (9) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... No. MAHA.STATE, Mumbai/1231/2009/GBBSD dated 20-06-2009. 3. While considering the registration, the Charity Commissioner struck down/deleted objects 1, 2 and 3, which were covered in broad sense by objections no. 6 & 8. He, therefore, granted registration to the assessee trust on objects covered by clauses 4 to 11. 4. Clauses 6 & 8 aims and objects read as, "(6): To further Health and Safety measure in coordination with civil and Police Authorities; (8): To implement schemes formulated by Local or Municipal, State and Central Government Authorities for the benefit of the locality, residents and the environment". 5. The Authorised Representative appearing on behalf of the assessee trust submitted that the action of the trust was maintain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... neral public utility. The CIT has taken a view against the petitioner in view of the provision of cl. 5 r/w cls. 4 and 8. In other words, the impact of the other clauses in the preamble and in the rules has not been given due weightage. In these circumstances, the matter requires a detailed consideration by the CIT with reference to the settled principles and with respect to the entirety of the trust for the said purpose. The impugned order is set aside and the CIT is directed to pass a fresh order in accordance with law after affording an opportunity of being heard to the petitioner." The A.R. also relied upon the decision in CIT v. Lucknow Educational & Social Welfare Society [2012] 340 ITR 86/21 taxmann.com 88 (All), wherein Hon'ble All ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot allowing the registration. 7. We have heard both the sides and the issue before us is whether the rejection of application for registration of the trust is correct. It is also no doubt true that clause mentioning "to beautify and maintain the garden, park, recreation centre and other human welfare........." has been struck down by the Charity Commissioner, but the issue before us is whether the objects of the trust, for the purposes of Income Tax Act, are falling within the norms prescribed under the Income Tax Act. We have to examine the issue from two view points, i.e.; (a) Whether the objects as per the trust deed are for public good and that there is no profit/commercial motive in the formation of the trust. (b) Whethe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Candy Swimming Bath Trust's, case (supra) the main thrust was "any other object of general public utility". 12. The second point of view to be examined at this stage is whether the conditions u/s 12A have been complied with or not. 13. On going through the remaining object of the trust, read with the provisions of sections 2(15), 12A, 12AA of the Income Tax Act, and the case laws cited by the AR, we find that there has been compliance to section 12A as required under the provisions, so far as provisions of section 2(15) are concerned, we find that the amendment talks about preservation of environment. In the place like Mumbai, where we are encountered only with tall buildings and sky scrapers, a park is maintained and developed which not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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