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TMI Blog2015 (9) TMI 440X X X X Extracts X X X X X X X X Extracts X X X X ..... ts activity is maintenance of sperm and egg bank and collection of sperm and eggs from eligible donors, which is used in case of childless couples for reproduction. It was submitted by assessee that for this purpose it has a tie up with M/s Diana Medical Services Pvt. Ltd. a research institute in infertility. It was submitted by assessee society, infertility is one of the medical problems affecting mankind as every human being has a dream of producing offspring. Explaining the details of maintaining a egg and sperm bank by collecting from donors, it was submitted that Indian Council of Medical Research (ICMR) has evolved and framed certain guidelines regulating the procedure of egg and sperm donation towards treatment of infertility of childless couples. It was submitted, though, parliament has not enacted any law in this regard, but, the guidelines provided by ICMR regulates the procedure. It was submitted, to spread awareness amongst prospective donors and public at large so that they will come forward and donate sperm and eggs for utilizing in treatment of infertility of childless couples, assessee is providing yeomen services to the society. It was submitted that assessee in co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eipts arising from the activities of donation of sperm/eggs and treatment of infertility in the hands of M/s Diana Medical Services Pvt. Ltd. and claiming exemption from tax of such receipts in the hands of assessee society. He was of the view that as the entire medical infrastructure for creating semen bank and for storage of gametes etc belongs to the hospital along with all equipments used for such purpose, activity relating to maintenance of sperm/egg bank belongs to hospital, existence of assessee society is totally irrelevant, therefore, assessee society cannot be granted registration u/s 12AA of the Act. Being aggrieved of the aforesaid order, assessee is before us. 4. Ld. AR inviting our attention to the aims and objects of the society as mentioned in MoA submitted, the objects of the society would clearly show that they are in the nature of medical services, hence, comes within the definition of charitable purpose as per section 2(15) of the Act. It was submitted, considering the sensitive nature of subject, unless an awareness is crated amongst general public, no one will come up voluntarily for donating sperm/egg, which is essential requirement for maintaining a sperm/e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion in infertility treatment belongs to the hospital, ld. AR submitted, such allegation is without any basis as hospital does not get any advantage by diverting a part of its receipts to assessee society. Ld. AR submitted, Red Cross Society, which is also engaged in similar kind of maintaining blood bank has also been granted registration u/s 12AA of the Act. Thus, it was submitted, assessee being eligible for registration u/s 12AA, necessary direction may be issued to ld. DIT(E). 5. Ld. DR, on the other hand, submitted before us, artificial reproduction technology has become a very thriving and lucrative business in the modern age. He submitted, childless couples are spending a fortune for undertaking treatment for removing infertility. It was submitted, assessee is nothing but a name lender for the hospital M/s Diana Medical Services Pvt. Ltd., which is maintaining all facilities/infrastructure including the sperm/egg bank by collecting, testing, and storing of sperm/egg from donors. It utilizes the same in the infertility treatment undertaken in the hospital on childless couples. Thus, it was submitted, though, the entire activity is being carried on by hospital a part of incom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e within the purview of 'medical services' as defined u/s 2(15). Even otherwise also, the very fact that assessee creates awareness amongst public for donation of sperm/egg, which can be utilized for curing infertility in childless persons itself is an activity towards advancement of object of general public utility, hence, comes within the purview of 'charitable purpose' as defined u/s 2(15) of the Act. As far as other allegation of ld. DIT(E) that entire activity of collection of sperm/egg and storage of the same as well as utilization in infertility treatment is solely undertaken by M/s Diana Medical Services Pvt. Ltd. and assessee is only a name lender, we have to observe that ld. DIT(E)'s conclusion appears to be more on presumption and surmises rather than on evidences brought on record. Only because, the President of the society is related to the managing director of the hospital or some facilities of hospital were used by society for storage and testing of gamete it cannot be said that assessee is a mere name lender or has been created in paper only. Unless corroborative evidences are brought on record to establish that the entire activity of bringing do ..... X X X X Extracts X X X X X X X X Extracts X X X X
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