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TMI Blog2018 (2) TMI 1156X X X X Extracts X X X X X X X X Extracts X X X X ..... rsonality which may include their vocation in life, it would not affect the genuineness of the objects of the trust. In the case at hand, the order passed by the CIT does not say in definite terms, that the objects of the society are not charitable in nature. Merely because the trust consists of Urologist Doctors and the charitable activity may mutually benefit those members, the object itself would not cease to be charitable in nature. Appellate Tribunal has rightly interfered with the order passed by the CIT - Decided in favour of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... onsider whether the objects of the trust are charitable or not. Similarly, it has held that at the stage of Section 12A, the CIT is not required to examine the application of income or carrying on any activity by trust or institution. 6. It is argued that even if the books of accounts or income is not to be seen at this stage, the real intent of the registration of the trust itself may be a relevant factor for determining as to whether the application is genuinely filed or the object of the trust is infact charitable or not, therefore, the Tribunal has not appreciated the issue vis-a-vis the requirement under Section 12A of the Act, 1961. 7. Sections 11 and 12 of the Act, 1961 provides for exemption of income of charitable trust for the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edical checkup camps for public at large without discriminating on the basis of caste, creed, community and religion and to reach out public at large to educate them about healthy life and benefit of cleanliness, amongst other objects. 10. The provision contained under Section 12A nowhere empowers the CIT to assess the objects vis-a-vis the books of accounts. Even otherwise, it is not to be seen at this stage as to whether the fulfillment of the charitable trust would eventually benefit the members of the society. If the constituent of the trust engage in some genuine charitable activity which may benefit them in some other aspect of their personality which may include their vocation in life, it would not affect the genuineness of the obje ..... X X X X Extracts X X X X X X X X Extracts X X X X
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