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TMI Blog2015 (6) TMI 391X X X X Extracts X X X X X X X X Extracts X X X X ..... the Nurses. iv. To improve educational level of the Nurses working in Govt., semi-Govt. And Private Hospitals and facilitate the evaluation of their work. v. To promote programmes for propagation of Nursing services by publishing literature on Nursing, publishing journals, arranging conferences, lectures, camps and Refresher courses. vi. To provide assistance to persons working in the field of Nursing research, management and education and to award scholarships for such work. To facilitate evaluation of such work and to improve medical services. vii. To encourage Nursing subject amongst the needy and upcoming female students and propagate nursing to create capable women. viii. To propagate and promote Medical management, Nursing management in the Society in the field of Healthcare by increasing the status of such work. ix. To promote and encourage Social work and social responsibility as an Indian Citizen among the Society. To establish and run Women hostels, Old age Homes and Creches. 2.1 However, from the annual reports for the Financial Years ending 31-03-2010, 31-03-2011 and 31-03-2012, he observed that the assessee trust has not carried out any activities to achieve th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court has held that organizing a rally is not a charitable purpose. For availing and getting benefit of section 80G rallies/agitations are complete taboo as public demonstration, Dharnas and Rallies are common forms of political protest and any attempt to sponsor them as objects even for achieving permissible objectives may lose for the trust the benefit of exemption. He accordingly rejected the application for renewal u/s.80G of the I.T. Act. 3. Aggrieved with such order of the CIT the assessee is in appeal before us. 4. The Ld. Counsel for the assessee referring to page 17 of the paper book submitted that vide letter dated 23-12-1998 the assessee has been granted registration u/s.12A from 01-04-1997 and the same is continuing till today and the same has not been cancelled. Referring to para 4 of the order of the CIT wherein he has reproduced the objects of the trust he submitted that there is no finding by the Ld.CIT that any of the objects of the trust are non-charitable. Referring to provisions of Rule 11AA(5) and section 80G(5) he drew the attention of the Bench to the conditions to be satisfied for approval of an institution or fund u/s.80G. He submitted that the trust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugh the annual reports showing the activities but has not applied his mind properly. So far as the decision of the Delhi Bench of the Tribunal in the case of Vidya Institute (Supra) is concerned, he submitted that the facts of that case are entirely different from the facts of the present case. Therefore, the same cannot be relied upon. He accordingly submitted that the assessee trust should be granted the renewal u/s. 80G. 7. We have considered the rival arguments made by both the sides, perused the order of the Ld.CIT and the paper book filed on behalf of the assessee. We have also considered the various decisions cited before us. It is an undisputed fact that the assessee trust has been granted registration u/s.12A vide letter dated 23-12-1998 of the CIT-II, Pune which is continuing till date and the same has not been cancelled or withdrawn. The assessee trust was also granted benefit of 80G vide certificate No.Pn/CIT-I/12A(a)/80G/01/06-07 dated 24-04-2006 for the period from 01-04-2005 to 31-03-2009, copy of which was filed during the course of hearing. We find the Ld.CIT rejected the renewal u/s.80G of the I.T. Act on the ground that the assessee trust, instead of doing any c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ption was allowed to it by the CIT for the period from 01-04-2007 to 31-03-2008. When it applied for renewal of exemption the Ld. CIT, after taking note of the aims and objects of the assessee, arrived at a conclusion that one of its objects was of religious in nature which was repugnant to subsection 3 of section 80G. Similarly, some of the aims and objects were "other objects" as per section 2(5). The CIT, therefore, opined that most of its aims and objects were having such wide amplitude that it could not be said that they were for educational purposes. Accordingly, the application seeking renewal u/s.80G was rejected. Under such circumstances, the Tribunal upheld the order of the Ld.CIT rejecting the application for renewal u/s.80G. While doing so, the Tribunal has further observed that the accounts of the assessee did not correlate any charitable action. Although it had taken all possible charitable activities in its aims and objects but it was not carrying out any single one practically. It had further observed that exemption u/s.80G was granted in a cyclostyled proforma. The earlier CIT, without touching even a single object of the assessee, had granted approval. However, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y agricultural operations. Therefore, this amount was sent for organising such rallies. There is another communication dated March 7, 1981, by K. N. Oil Industries that a sum of Rs. 1,00,000 is being transferred to the account of the trust from their head office for implementation of agricultural development purposes and then again a sum of Rs. 75,000 was transferred to that account from the branch of K. N. Oil Industries, namely, Ganesh Twine Mills, Raipur, out of which a sum of Rs. 50,000 was to be utilised for agricultural development and the remaining Rs. 25,000 be utilised for general charitable/religious purposes, as it deemed fit. Therefore, from these communications, the Tribunal inferred that in fact the amount in question was not sent to the charitable trust, but it was basically meant for organising a "Kisan Rally" by the Congress (I) party at Delhi. From the manner in which the amount of donations had been sent to this institution, which is claimed to be a charitable institution, it is nowhere stated as to what kind of charity they are organising. But the donations, which had been sent by K. N. Oil Industries or by Ganesh Twine Mills, were sent with specific directions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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