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TMI Blog2021 (9) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... the same falls within the scope of advancement of any other object of general public utility . Thus, it is apparent that the assessee satisfies the first condition of being in advancement of any other object of general public utility. Whether the assessee was carrying on activity in the nature of trade, commerce or business ? - The assessee-association carried out protests against certain clauses of the Shop Act for which it collected certain sums from its members and then spent it. The same is true for Advertisement receipts and expenses. The assessee organized certain campaign for the promotion of trade and commerce. The amount collected from the members was described as Advertisement receipts and the amount spent on organizing suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as to how it was covered within the definition of Charitable purpose as per section 2(15) of the Act when it was charging membership fee. The assessee submitted a Note explaining the purpose and objects of its formation. The ld. CIT(E), after considering the aims and objects of the trust, as per clause 4 of the trust deed, came to hold that the trust was a Members association and all the activities were limited to its members and not to general public at large so as to fall within the clause advancement of any other object of general public utility . He, therefore, refused the registration against which the assessee has come up in appeal before the Tribunal. 3. We have heard both the sides through virtual court and scanned the releva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... common forum for exchange of views and experiences by the trade and also to organize consultancy wings or panels in the fields connected with trade, finance, taxation, labour etc. 12) To guide, promote and strengthen the present and future individual Trade Associations. 13) To arrange and to hold seminars/short term courses refresher courses for the Salesman and other employees to apprise them about up-to-date technical knowledge and information, for further development, promotion of Distribution House of Business. Such courses seminars be arranged in consultation with similar other institutions and to fix fees/remuneration of courses and lecturers/companies invited for conducting the seminars and courses. 14) To prom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lations, acts, rules, guidelines, circulars, customs, trade notice, practices followed by central Govt. State Govt., any departments thereof, local authority, public private sector for protection and furtherance of interests of trade and commerce. On going through the above clauses of the trust deed covering its aims and objectives and also functions, there remains no doubt whatsoever that it has been set up to promote and protect the interests of trade and commerce. Under such circumstances, a question arises as to whether such objects can be brought within the purview of object of general public utility . The Hon ble Supreme Court in CIT Vs. Andhra Chamber of Commerce (1965) 55 ITR 722 (SC) considered a case in which the assessee there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revenue and incurred expenses under the head LBT Hatab expenses. Similar is the position regarding Shop Act Andolan. The assessee-association carried out protests against certain clauses of the Shop Act for which it collected certain sums from its members and then spent it. The same is true for Advertisement receipts and expenses. The assessee organized certain campaign for the promotion of trade and commerce. The amount collected from the members was described as Advertisement receipts and the amount spent on organizing such an event was described as Advertisement cost. The same stands for Cricket Tournament revenue and expenses. Apart from that, there is minor Interest income and some amount of Membership fee. On going through the bifurc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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