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TMI Blog2025 (1) TMI 872X X X X Extracts X X X X X X X X Extracts X X X X ..... ghtly rejected the registration u/s.12AB of the Act. Beside this, the decision submitted by the applicant are also not identical to the present applicant s/appellant s case as in all the other cases, there was a specific object for working towards the welfare of the general public but the same is absent in the clause of the present applicant. A.R. s contention that the proviso to section 2(15) was not invoked by the CIT(A) is not proper as section 2(15) and proviso thereto is a definition clause/section and thus the same get imbibed while deciding the application for registration u/s.12AB as the charitable purpose is the definition and how to deal with the charitable institute has to be determined by section 12AB and registration of the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh evidence to prove that it was established and also carrying on activities for the general public utility apart from medical relief etc. 3.2 That the in the facts and circumstances of the Id. CIT(Exem), ought not to have rejected the application for registration by misconstruing the object clause of the trust and disregarding the activities carried on by it which conclusively proved that the trust was established and carrying on for the advancement of general public utility and as such it was within the ambit of Sec. 2(15) of the Act. It is, therefore, prayed that the rejection of the application for registration and cancellation of the provisional registration by the CIT(Exem), may kindly be deleted. 3. The applicant filed an application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... genuine and therefore the delay is condoned. 6. The Ld. A.R. submitted that the Ahmedabad Engineering Manufactures Association is incorporated on 24.10.1959. The appellant association/trust had been granted the approval u/s 12AA from 22.11.1980 by ITO HQ II/A-12/80-8. This Association/Trust is established with the main object to provide a platform for micro, small and medium engineering enterprise to raise their issue with Government's department like GPCB, Sales Tax, ESI, PF, Labour Laws etc and give input in industrial policy maker decision, to arrange social programs for members and for their employees, to support member in industrial crises, upgrade/ educate member with government policies by arranging seminar with government agenci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntical to the earlier notice. The appellant furnished a detailed response on each point stated in the aforesaid notice of inquiry dtd 19.03.2024. Recently, the respondent has passed an order rejecting the application mainly for the reason that the perusal of the objects are for the benefit/welfare/ interest of the members of the association of the Ahmedabad Engineering Manufactures Association and not for the benefit of public at large which does not eligible for Registration u/s 12 of Act and could not be granted registration u/s 12 of the Act. The ld. A.R. submitted that when the activities as per the said object clause was for the benefit of Alumni of the prestigious institution and the Alumni would be the students of Indus University wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arge i.e. general public. Thus, the CIT(E) has rightly rejected the registration u/s. 12AB. The ld. D.R. also relied upon the decision of Hon ble Punjab and Haryana High Court in case of CIT vs. Truck Operators Association (2010) 328 ITR 636. 8. We have heard both the parties and perused all the relevant materials available on record. It is pertinent to note that from the perusal of the objects, it is clear that the applicant/appellant is not working for the benefit of general public at large but to the specific section of the society. The objects as per memorandum of association of the Ahmedabad Engineering Manufacturing Association are reproduced and submitted at page 34 and 35 of the paper book submitted by the applicant/appellant. Thus, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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