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TMI Blog2019 (12) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... d individual/persons. Therefore, following the decision of the Hon'ble Supreme Court (cited Supra), the objectives of the assessee society are to be considered as charitable in nature and registration u/s 12A is to be granted. Another reason for denial of registration is that the objects do not restrict the spending of the funds only for charitable purposes. U/s 11, only such expenditure which is for charitable purposes, is allowable and the AO, during the assessment proceedings, can examine if the funds were utilized for the purposes for which the society has been formed. Since the CIT (E) has not pointed out any particular objective which is not for charitable purposes, and since the objectives are not restricted to any single or s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... working practice, training and other related topics. * Representation before various Statutory and Non-statutory govt. bodies. * Prepare submissions and provide informed opinion and advice to govt. departments and others on matters concerning work-at-height health, safety and training. * ensure safe manufacturing, training and work procedures are where these methods are introduced and developed. * provide a forum for the free and informal exchange of experience and opinion . 3. The assessee, therefore, filed an application in Form 10A on 10.02.2016 for registration u/s 12AA of the Act. The CIT (Exemption) called for the details and on verification foun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... viii) ITAT Ahmedabad Bench in the case of Ahmedabad Found Engg. Cluster vs. DIT (E) in ITA No.186/Ahd/2014 ix) CIT (E) vs. Water Land Management Training Research Institute (2017) 83 Taxmann.com 234 5. Thus, he submitted that though the membership is to the traders in battery business, it is not restricted to any specific persons and as held by the Hon'ble Apex Court, the activity of the Society need not be open to the whole of the mankind. Therefore, he prayed for a direction to the CIT (Exemption) to grant registration u/s 12A of the Act. 6. The learned DR, on the other hand, relied upon the decision of the Hon'ble Kerala High Court in the case of CIT vs. Ern ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vances an object of general public utility. The expression object of general public utility , however, is not restricted to objects beneficial to the whole of mankind. An object beneficial to a section of the public is an object of general public utility. To serve a charitable purpose, it is not necessary that the object should be to benefit the whole or mankind or even all persons living in a particular country or province. It is sufficient if the intention to benefit a section of the public as distinguished from specified individuals. It was true that in the instant case there was in fact no trust in respect of the income derived from the building owned by the assessee. But the property and the income there from was hel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The primary purpose of the assessee was, to promote and protect trade, commerce and industries, to aid, stimulate and promote the development of trade, commerce and industries and to watch over and protect the general commercial interests of India or any part thereof. It was only for the purpose of securing these primary aims that it was one of the objects mentioned in the memorandum of association that the assessee may take steps to urge or oppose legislative or other measures affecting trade, commerce or manufactures. Such an object must be regarded as purely ancillary or subsidiary and not the primary object . 8. This principle has been applied in all the other cases relied upon by the learned Counsel for the assessee. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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