9911796707
TMI Blog2005 (11) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... land indulged in an activity which is beyond "aims and objects" of the society - Commissioner of Income-tax, Meerut, has erred in law and committed manifest error apparent on the record in concluding that the conditions laid down in section 80G(5), rule 11AA of the Income-tax Rules, were not fulfilled and to thereby rejecting the application for renewal of registration of the society u/s 80G(5)(iv) - - - - - Dated:- 21-11-2005 - Judge(s) : A. K. YOG., PRAKASH KRISHNA. JUDGMENT Heard learned counsel for the parties and perused the record of the case. The petitioner claims to be a society, registered under the Societies Registration Act having charitable aims and objects and P.K. Jain its secretary (quoted in the impugned order dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt who was supposed to audit and prepare the balance-sheet of his accounts (para. 13 of the writ petition) read with the letter of the petitioner dated September 16, 2005, addressed to the Commissioner of Income-tax, Meerut-annexure 6 to the writ petition, page 39 of the writ paper book. The petitioner has, vide paras. 16 to 30 of the writ petition, attempted to demonstrate its grievance with reference to the reasons mentioned in the impugned order dated September 22, 2005 (annexure 7 to the writ petition). It is pointed out that the Commissioner of Income-tax, Meerut, has erred in law and committed manifest error apparent on the record in concluding that the conditions laid down in section 80G(5) of the Act, rule 11AA of the Income-tax R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the objects of the society reproduced above, the claim of the society is not correct ..." In view of the above, we have no doubt, purchase of land is not an activity which may be held beyond the scope of the aforequoted clauses (d) and (m) which are part of aims and objects of the society. It is, therefore, not possible to conclude that the petitioner by purchasing agricultural land indulged in an activity which is beyond "aims and objects" of the society. The impugned order dated September 22, 2005, suffers from manifest error apparent on the face of record and deserves to be set aside. In the result, the impugned order dated September 22, 2005/annexure 7 to the writ petition, is hereby set aside with a direction to the concerned aut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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