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TMI Blog2015 (9) TMI 1043X X X X Extracts X X X X X X X X Extracts X X X X ..... better provisions in the terms and conditions of their employment and welfare through the establishment of the Boards. We are enumerating the clauses of the Maharashtra Private Security Guards (Regulation of Employment and Welfare) Act, 1981 only to point out that the legislature has enacted the aforesaid statute not with the purpose of carrying out of any trade, commerce or business or any activity of rendering any services in relation to any trade, commerce or business. Ostensibly, the said objectives are for regulating the employment of private security guards employed in factories and establishments in the State of Maharashtra and for making better provision for terms and conditions of their employment and welfare. Clearly, it is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... called for by the Commissioner of Income Tax and certain other defects. The assessee preferred an appeal before the Tribunal in ITA No. 583/PN/2008. The Co-ordinate Bench of the Tribunal vide order dated 31-08-2009 remitted the matter back to the Commissioner of Income Tax to re-consider the case of the assessee for grant of registration. Again, the Commissioner of Income Tax vide impugned order rejected the application of assessee for grant of registration. The Commissioner of Income Tax held that the objects of the assessee fall under the category of 'general public utility . The assessee is charging fee in lieu of services rendered. In view of the amended provisions of section 2(15), the activities of the assessee/Board are not in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Ms. M.S. Verma representing the Department supported the order of Commissioner of Income Tax and prayed for dismissing the appeal of the assessee. 5. We have heard the submissions made by the representatives of rival sides and have perused the impugned order. We have also examined the order of the Tribunal on which the ld. AR has placed reliance. 6. The assessee Board has been established for regulating employment of Private Security Guards employed in factories and establishment. The assessee is working for the welfare of the aforesaid Private Security Guards. The Commissioner of Income Tax has admitted the fact that the assessee has been established for charitable purpose and the nature of activities carried out fall under the cat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Commissioner that since the assessee Board is to collect a levy from the companies/establishments registered with it, therefore, its activities can no longer be taken as for 'charitable purpose . 9. We have considered the aforesaid objection and find that the activities of the assessee Board have not been appreciated by the Commissioner in its correct perspective. It is abundantly clear as per the provisions of the Maharashtra Private Security Guards (Regulation of Employment and Welfare) Act, 1981 that the said legislation is intended to regulate the employment of private security guards employed in factories and establishments in the State of Maharashtra for making better provisions in the terms and conditions of their employme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are) Act, 1981 only to point out that the legislature has enacted the aforesaid statute not with the purpose of carrying out of any trade, commerce or business or any activity of rendering any services in relation to any trade, commerce or business. Ostensibly, the said objectives are for regulating the employment of private security guards employed in factories and establishments in the State of Maharashtra and for making better provision for terms and conditions of their employment and welfare. Clearly, it is a welfare measure of the Government of Maharashtra and in our view, the activities of the Board cannot be said to be falling foul of the proviso to section 2(15) of the Act, as contended by the Commissioner. We are unable to affirm t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ome Tax-I, Nagpur vide order dated 05.09.2012, copies of which has been placed on record. It was, therefore, contended that in similar situation the impugned passed by the Commissioner is unsustainable. 11. In our considered opinion, the objections raised by the Commissioner are not germane to reject the assessee s plea for registration u/s 12A(1)(a) of the Act. In view of the aforesaid discussion and having regard to the entirety of facts and circumstances of the case, we hereby set-aside the impugned order of the Commissioner and direct him to allow registration to the assessee u/s 12A(1)(a) of the Act in terms of the application moved by the assessee before him on 31.03.2010. 8. The Ld. DR has not been able to controvert the dec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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