TaxTMI 
TaxTMI 
2010 (8) TMI 210
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....uestion which requires adju- dication in this appeal filed by the Revenue. 2. The appeal was admitted by this court on October 1, 2007 for determi- nation of the following substantial question of law : "Whether on the facts and in the circumstances of the case, the hon'ble Income-tax Appellate Tribunal was right in directing for grant of registration under section 12AA of the Act ; ignoring the fact that the assessee-society was not formed for advancement of general pub- lic utility within the meaning of section 2(15) of the Act ?" 3. Briefly stated, the facts of the case are that on December 27, 2001, the assessee-M/s. Truck Operators Association filed an application in Form 10A for registration of the society....
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....hin the area of its operation and in turn a fixed commission of Rs. 30 or Rs. 50 per truck depending upon the distance being covered is charged from the truck owner. This payment is also compulsory and not a donation. (V) The association is stated to be having Tata Sumo which is in the name of the vice president of the association, Shri Kailash Chand Goyal and not in the name of the Association on the ground that he has some clout in M. G. Motors which enabled him to get the vehicle on instalments. This vehicle is stated to have been kept to protect the interest of truck owners so that no outsider/non-member is allowed to operate the transportation of trucks within the area of its operation. (VI) The association also fac....
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.... of persons engaged in trade. In promotion of trade in India the public is vitally interested and if by such activities of the assessee that object is achieved, it would be an advancement of an object of general public utility." 5. We have heard learned counsel for the parties. 6. The Revenue has placed reliance on the judgment in Truck Operators' Union v. CIT [1981] 132 ITR 62 (Delhi) and submitted that the assessee is not a charitable institution and the Tribunal was in error in granting benefit of registration to the assessee. 7. Controverting the submissions of learned counsel for the Revenue, learned counsel for the assessee cited the judgments in CIT v. Bar Council of Maharashtra [1981] 130 ITR 28 (SC), C....
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....under "object of general public utility" as the same was established for charitable purpose. The apex court opined that the primary or dominant purpose of the State Bar Council being safeguarding the rights, privileges and interests of advo- cates on its roll enjoined upon the State Bar Council under the advocates Act, 1961 would fall as advancement of an object of general public utility as encompassed under section 2(15) of the Act. 12. Interpreting the expression "any other object of general public utility" in section 2(15) of the Act, the apex court in Gujarat Maritime Board's case [2007] 295 ITR 561 stressed that it would be of the widest connotation which would prima facie include all objects promoting the welfare of the gene....