Tribunal grants appeal, approves charity registration, and recognizes public utility activities.

The Tribunal dismissed a duplicate appeal and proceeded with the adjudication of the original appeal. The delay in filing the appeal was condoned due to valid reasons. The rejection of the application for registration under Section 12AA was overturned, granting registration based on the charitable nature of the society's activities. Similarly, the rejection of the application for recognition under Section 80G was reversed, emphasizing the society's activities as being of general public utility. The Tribunal directed the Ld. CIT (Exemptions) to grant both registrations, highlighting the importance of charitable activities benefiting the public.

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Issues Involved
1. Duplicate Appeal
2. Condonation of Delay
3. Rejection of Application for Registration under Section 12AA
4. Rejection of Application for Recognition under Section 80G

Detailed Analysis

1. Duplicate Appeal
The Tribunal observed that the appeal No. 2200/H/2018 was a duplicate appeal filed against the same order of the Ld. CIT (Exemptions), Hyderabad. Consequently, this duplicate appeal was dismissed. The Tribunal proceeded with the adjudication of appeal No. 2199/H/2018.

2. Condonation of Delay
The assessee's counsel submitted an affidavit explaining an 11-day delay in filing the appeal. The delay was attributed to the counsel being preoccupied with filing income tax returns and tax audits, which led to a lapse in informing the client about the receipt of the order. The Tribunal, taking a lenient view in the interest of justice, condoned the delay and admitted the appeal for hearing.

3. Rejection of Application for Registration under Section 12AA
The Ld. CIT (Exemptions) rejected the assessee's application for registration under Section 12AA on the grounds that the objectives of the society were primarily for the advancement of Neonatology, benefiting mainly the doctors' community. The Ld. CIT (Exemptions) concluded that the activities were not of a charitable nature as defined under Section 2(15) of the Act.

The Tribunal, however, referred to the aims and objectives of the society, which included encouraging and advancing the knowledge of Neonatology, providing facilities for research, and organizing conferences and seminars. The Tribunal noted that these activities benefit the general public and fall under the category of "objects of general public utility" as per Section 2(15) of the Act.

The Tribunal also relied on the decisions of the Hon’ble Rajasthan High Court in the cases of CIT (E) vs. Anesthesia Society and CIT vs. Jodhpur Chartered Accountant Society. These cases established that objects beneficial to a section of the public are considered objects of general public utility. Consequently, the Tribunal directed the Ld. CIT (Exemptions) to grant registration under Section 12AA.

4. Rejection of Application for Recognition under Section 80G
The Ld. CIT (Exemptions) also rejected the application for recognition under Section 80G, citing that the society’s activities were confined to the doctors' community. The Tribunal, however, found no evidence that the assessee had violated any provisions stipulated under Section 80G(5) of the Act.

Considering the facts and the legal precedents, the Tribunal directed the Ld. CIT (Exemptions) to grant recognition under Section 80G, concluding that the society's activities were of general public utility and met the requirements of the Act.

Conclusion
The appeal was allowed, and the Tribunal directed the Ld. CIT (Exemptions) to grant both the registration under Section 12AA and the recognition under Section 80G of the Act. The judgment emphasized the broader interpretation of "general public utility" and the importance of charitable activities benefiting a section of the public.

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