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TMI Blog2014 (1) TMI 924X X X X Extracts X X X X X X X X Extracts X X X X ..... control, are extension of charities - This would fall within the object of "general public utility" - The DIT fell in error in refusing registration under Section 12A of the Act. Advancement of animal welfare directed towards prevention or suppression of cruelty to animals or prevention or relief of suffering by animals is nothing but charity - The society engaged in such activity falls within the definition of "general public utility" as stated in section 2(15) of the Act - on this reason rejection of application u/s. 12AA cannot be done – also the assessee shall furnish correct address and to remain independent by making necessary amendment to the trust deed up – the issued remitted back to the DIT(E) to reconsider the application of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee's main objects are as follows: 1. To look after the abandoned/retired horses which raced under the HRC Rules of Racing. 2. To utilise the funds collected towards Animal Welfare Fund from the applicable percentage of stakes notified from time to time. 3. To provide shelter, feed and fodder, veterinary aid and other miscellaneous expenses for the horses under the society. 4. To pay wages to the staff engaged to look after the horses under the society. 5. To protect the well being/race dignity of a retired race horse. 6. The horses under the society will be utilised to train fresh and young riders and promote equestrian activities with free of cost. 7. As and when the society finds a good home for any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Animal Welfare Fund maintained by Hyderabad Race Club. Presently, the society is maintaining fixed deposits and interest income from the same is utilized to run the affairs of the society. It was further submitted that at present there are 7 horses under the care of the society and they are being looked after by 6 Syces for providing shelter, feed and fodder and veterinary aids and they are the employees of the society. Further, it was submitted that the society has been formed to adopt in their society the abandoned horses in cases where there are various severe health, feeding and medical relief problems. It adopts any race abandoned horse in the entire country provided the horse owner takes attention for adopting with this society. It w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough the main objects of the assessee society. According to the DIT(E) the object of the assessee is not charitable in nature. 'Charitable purpose' is defined by section 2(15) of the Act as follows: "Charitable purpose" includes relief of the poor, education, medical relief, [preservation of environment (including watersheds, forests and wildlife) and preservation of monuments or places or objects of artistic or historic interest,] and the advancement of any other object of general public utility: Provided that the advancement of any other object of general public utility shall not be a charitable purpose, if it involves the carrying on of any activity in the nature of trade, commerce or business, or any activity of rendering ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it. This is what also meant by the words "advancement of any other object of general public utility" in Section 2(15) of the Act. Whilst the charitable sector is enormous and very diverse, the aims of each and every charity, whatever their size, must be for public benefit. Public benefit is, therefore, central to the work of all charities. Although the term 'public benefit' has never been defined as such, it has gathered a particular meaning in law. There is a kind of covenant that charities have with society: charities bring public benefit and, in their turn, are accorded high levels of trust and confidence and the benefits of charitable status. These mutual benefits are considerable: charities receive significant tax advantages; they can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... j) The relief of those in need, by reason of youth, age, ill-health, disability, financial hardship or other disadvantage; (k) The advancement of animal welfare; (l) The promotion of the efficiency of the armed forces of the Crown or of the police, fire and rescue services or ambulance services; (m) Other purposes currently recognized as charitable and any new charitable purposes which are similar to another charitable purpose. 9. Thus, advancement of animal welfare directed towards prevention or suppression of cruelty to animals or prevention or relief of suffering by animals are nothing but charity. The society engaged in such activity falls within the definition of general public utility as in section 2(15) of the Act. A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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