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TMI Blog2019 (4) TMI 876X X X X Extracts X X X X X X X X Extracts X X X X ..... u/s 12A of the Act when the objects of the society demonstrates that the objects are related to the general public utility at large. The AO is having powers to deny the exemption u/s 11 in case the funds are not utilized for the specified purpose or in violation of the objects of the society. What is to be seen by the CIT(E ) at the time of registration is the objects of the Society. Application of income and denial of exemption u/s 11 is after application of the funds which is permitted by the AO in the assessment. As per the objects s of the society, the objects are charitable in nature and accordingly we direct the CIT(E) to grant registration u/s 12AA of the Act. - Decided in favour of assessee - I.T.A.No.162/VIZ/2016 - - - Dated:- 10-4-2019 - Shri V. Durga Rao, Judicial Member And Shri D.S. Sunder Singh, Accountant Member For the Appellant : Shri C.Subrahmanyam, AR For the Respondent : Shri D.K.Sonowal, DR ORDER PER D.S. SUNDER SINGH, Accountant Member: This appeal is filed by the assessee against the order of the Commissioner of Income Tax (Exemptions) [CIT(E)], Hyderabad vide F.No.CIT(E)/HYD/113(7)/12A 80G/2015-16 dated 30.12.2015. 2. Gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... making the main objects of the Society as charitable activities and the Society is rendering services to the public at large, making efforts to remove the unhealthy competition among the Medical and Dental colleges to make the Medical/dental education available to the students who are aspiring for medical education. The society plays vital role in proposing legislative measures for development of medical and dental education in the state, maintain good libraries and amicably resolve controversies among the colleges to avoid the unnecessary inconvenience to the stake holders. Therefore, argued that the Ld.CIT(E) s reasoning for rejecting the application u/s 12AA of the Act sating that the objects of the Society are not charitable in nature and the Society existed solely for mutual benefit of the members is incorrect and far from the truth and requested to grant registration u/s 12AA of the Act. The Ld.AR further stated that as per sub section 15 of section 2, charity means advancement of any other object of general public utility. The case of society is engaged in advancement of education and advancement of any other object of general public utility. Therefore, requested to se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... racts with public with regard to availability of seats in respect of colleges, fee structure and probable dates of counseling and even maintenance of website which contain the details of the member colleges and also with various notifications issued with regard to admission and fee structure. The assessee has furnished the MoA as per which the main object is to promote, develop medical and dental education in the state of Andhra Pradesh. The assessee also furnished the amended objects which are as under : To promote and develop Medical and Dental Education in the state of Andhra Pradesh and more particularly to do the following activities. a) To hold periodical meetings conferences with the academicians of repute for promotion of Medical and Health b) To encourage research activities in medical and allied sciences by allotting projects and fund them c) To organize awareness campaigns and educational training programmes to general public in the matter of public health and sanitation and extend cooperation to difference public bodies working with similar objectives. d) To organize medical camps for providing medical relief during epidemics and in times of em ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... income of the Trust is exempt from income tax u/s 11. In the instant case, there is no profit making activity in the activity of the Society. In the case of CIT Vs. South Indian Photographic allied traders Association, Hon ble Madras High Court held that the activity to promote commerce, arts, science or any other object connected with the photographic and allied traders in every manner possible is entitled for exemption u/s 11. In the case of CIT Vs. Banaras Brass Merchant Manufacturers Association, (2000) 241 ITR 0070, Hon ble High Court of Allahabad allowed exemption u/s 11(1)(a) holding that the main object was to promote and protect trade, commerce and industry of mercantile community and without profit motive and surplus remaining with the assessee at the time of winding up or dissolution has to be transferred to another company having similar objects is charitable in nature. Hon ble Supreme Court in the case of Ahmedabad Rana Caste Association Vs. Commissioner of Income (1971) 82 ITR 0704, held that an object of benefit to a particular community of a particular domicile at large along with immigrants of the same community as accepted by the natives according to custom and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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