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TMI Blog2013 (5) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... o undertake Annadanam to public and other forms of poor feeding, to work for the development of any games or sports activities, to help poor students for their education based on merits by way of scholarships,etc., to undertake and provide medical care to the poor and the needy. Being governed by the Scheme Award, the expansion of objects and activities has to be approved by the Court, which framed the Scheme Award. In fact, the assessee has moved an Interlocutory Application in the Court of Principal District Judge at Tiruvallur in Scheme to permit the Assessee - Gowri Ashram to expand the new objects pertaining to distribution of scholarships, celebration of other festivals, conducting sports and cultural activities, helping poor and d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llur. The assessee Trust filed an application for registration under Section 12AA of the Act. In the said proceedings, the Director of Income-tax (Exemptions) noticed from the assessee's income and expenditure account that it had offered income under the head rental income from the shops let out as well as it got certain collections from the Kalyana Mandapam owned by it. Before the DIT (Exemptions), the assessee claimed that the main object of the Society is to provide accommodation and facilities to poor and needy for the performance of functions and ceremonies and for temporary sheltering. Rejecting the contentions of the assessee, DIT(Exemptions) held that the assessee Trust is maintaining Kalyana Mandapam, which is definitely a commerci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... towards a particular community alone. According to the assessee society, the bye-laws of the society make it apparent that the objects are more diverse without restrictions and specifically deal with relief to the poor. The learned counsel further submitted that the Tribunal erred in coming to the conclusion that the objects of the assessee do not include any relief to the poor and there is no activity carried on by the appellant in the said direction and the evidence produced by the assessee showing that the assessee is actively engaged in charitable activities was not taken note of by the Tribunal. The Tribunal erred in rejecting the claim for registration under Section 12AA of the Act on a totally different ground from that adopted by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Scheme Award. The objects of the assessee society and use of the choultry is provided in Clause 18, which reads as under:- The object and use of the Choultry is to provide accommodation and facilities for the performance of marriages and all other auspicious functions of the members of The Telugu Beri Vysia Community primarily and also for the performance of similar auspicious functions by other Hindus. By reading of Clause 18, it is clear that the assessee society has to provide accommodation and facilities for the purpose of marriages and other auspicious functions of the members of Telugu Beri Community particularly and also for the performance of similar auspicious functions by a religious group. 8. Section 2(15) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alone and erroneously reached the conclusion that the objects are targeted towards a particular choultry alone. There is no merit in the contention of the appellant that Clause 18 of the Scheme award relates only to use of the choultry. As pointed out earlier, in paragraph No.6, as per clause 1 and 2(1) of the Scheme award, the word choultry ,wherever it occurs in the Scheme shall mean and include the choultry known as Gowri Ashram .i.e., Choultry and assessee Gowri Ashram are one and the same and therefore it cannot be said that the Tribunal erred in referring to Clause 18 in the Scheme award. 11. Clause 18 of the Scheme Award contains the objects of the assessee society with which it was formed. Resolutions are said to have been passed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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