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TMI Blog2004 (9) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... gistration u/s 12AA (12A) previously of the Income-tax Act. Therefore, the application is rejected – Held that the matter requires a detailed consideration by the Commissioner of Income-tax - Commissioner is directed to pass a fresh order in accordance with law after affording an opportunity of being heard to the petitioner, - - - - - Dated:- 17-9-2004 - Judge(s) : G. SIVARAJAN. JUDGMENT G. Sivarajan J.- The petitioner-society is one which is registered under the Travancore Cochin Litrerary and Scientific Charitable Societies Registration Act (XII of 1955) with registration number 576/1994 granted by the Registrar of Societies, Ernakulam. The memorandum of rules and bye-laws of the society contained in exhibit P8, was amended in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tandard of medical care to the public with respect to which the society set up various measures to prevent accidents associated with or during the course of medical treatment. Counsel also submits that the Commissioner took the stand that the only object of the trust is to protect erring members from proceedings under the Consumer Protection Act as also from prosecution for professional negligence, etc. Counsel also took me to the decisions of the Supreme Court in Addl. CIT v. Surat Art Silk Cloth Manufacturers Association [1980] 121 ITR 1; CIT v. Andhra Chamber of Commerce [1965] 55 ITR 722 (SC) besides three other decisions, CIT v. Bar Council of Maharashtra [1981] 130 ITR 28 (SC); Director of Income-tax v. Bharat Diamond Bourse [2003] 25 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s) Pvt. Ltd. v. CIT [1967] 65 ITR 611 in support of his contention. I have considered the rival submissions and also perused the deed, the bye-laws of the society (exhibit P8) and the order of the Commissioner of Income-tax (exhibit P7). It is discernible from the order of the Commissioner of Income-tax that the petitioner had initially produced the bye-laws in the year 1994 which according to the Commissioner was not for charitable purposes and that it is after due deliberation that the petitioner had amended the said bye-laws in the year 1998, which is exhibit P8 and that a revised application for registration under section 12A of the Act was filed. I find that the Commissioner of Income-tax with reference to the contentions of the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 12A of the Act is concerned, what is required to be established is that the trust or institution is a charitable one having charitable purposes. Charitable purpose is also defined in section 2(15) of the Act. As per the said definition, charitable purpose includes relief to the poor, education, medical relief and advancement of any object of general public utility. The last limb of the said definition, viz., advancement of any other object of general public utility in which the petitioner's case also may fall is considered by the Supreme Court in the case of Addl. CIT v. Surat Art Silk Cloth Manufacturers Association [1980] 121 ITR 1. Coming to the application of the said principles to a particular case there are numerable decisions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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