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TMI Blog2017 (2) TMI 1113X X X X Extracts X X X X X X X X Extracts X X X X ..... an Educational Trust / Charitable Organization. It filed an application on 31.03.2013 for registration of the Trust u/s 12(A) of the Act. 3. On perusing the application filed by the assessee, CIT inter alia concluded that assessee Trust was not following any charitable activities and hence cannot be termed as a Charitable Organization and for reaching the aforesaid conclusion he inter-alia noted that the News letter titled "SIMA" which was published by assessee was a News letter meant for the Members only and did not reach out to general public. He also noted that only persons possessing medical qualifications and registered with any Medical Council of India could be the Member of the assessee. He also noted that most of the activities of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f profit and in the process holding that appellant institution does not get covered under the said provisions of section 10(23)(iiiad) 4. Before us, at the outset ld. AR submitted that though the assessee has raised two grounds, but the sole controversy which is to be decided is about the registration of the assessee u/s 12A of the Act. 5. Before us the ld. AR reiterated the submissions made before ld. CIT(A) and further submitted that the assessee Trust was created in 1954 and is carrying out various activities like arranging educational camps among public in the matter of health and sanitation, continued medical education for its Members which in turn help the general public. He further submitted that assessee also undertakes various o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be considered by AO at the time of assessment. He also relied on the various decisions cited in the paper book. He therefore submitted that the order of ld. CIT(A) refusing the grant of registration be set aside. 6. Ld.D.R. on the other hand supported the order of ld. CIT and further submitted that for the purpose of registration, the ld. CIT has to be satisfied not only with regard to the genuineness of the Trust but also with regard to the genuineness of the activities of the Trust. He further submitted that the activities of the Trust as stated in the News Letter cannot be considered to be a charitable activity so as to qualify for exemption. He further placed reliance on the decision in the case of Indian Nutritional Medical Associati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctivities of the Trust or the Institution as well as the objects of the Trust or Institution and for that purpose Commissioner is vested with power to call for documents or information and is also empowered to make such inquiries as he may deem necessary in that behalf. The Commissioner is thereupon empowered to pass an order in writing either registering an Institution or if he is not satisfied about the objects of the Trust or Institution and of the genuineness of its activities, to pass an order in writing refusing to register the Trust or Institution. Thus it can be seen that at the time of grant of registration, the Commissioner is not empowered to examine the application of income. The stage for consideration of the relevance of the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Memorandum of Association, placed in paper book the objectives of the assessee reads as under: "1) To promote and advance Medical and Allied Sciences in their different branches, from time to time. 2) To promote improvement in Public Health and Medical Education; 3) To maintain the honour and dignity of the profession; to uphold its interests and to promote co-operation amongst the members of the profession." 10. On perusing the objectives of the Trust as detailed above, it is seen that the objects of the assessee are inter alia to promote and advance Medical and Allied Sciences in different branches and to promote improvement in Public Health and Medical Education. Thus the objects of the Trust, prima facie, appears to be of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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