TaxTMI 
TaxTMI 
2012 (11) TMI 947
X X X X Extracts X X X X
X X X X Extracts X X X X
....nuineness of the activities of the Society, in compliance of the same, the Assessing Office vide his report dated 05.09.2011 stated that the Society has failed to produce the books of account in absence of which, it is not possible to verify the genuineness of activities of the Society and keeping in view all these facts, the AO did not recommend the case of the assessee for registration under section 12AA of the Act. The Jt. C.I.T. Range-1, also endorsed the findings of the A.O. The Ld. CIT Bathinda fixed the case for hearing in his office on 27.03.2011 and authorised representative of the Society attended the proceedings and also filed the requisite information alongwith the details of activities and other documents. 2. The Society is registered with the Additional Registrar of Societies, Mansa vide No.44 of 22.03.2004. The aims and objects of the Societies are contained in Memorandum of Association of the Society. After perusing the objects and functions of the Society, the Ld. CIT Bathinda is of the view that the activities of the Society are in commercial nature rather than charitable in nature. The Ld. CIT, Bathinda has also perused the income and expenditure of the societ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Society was registered on 22.0.30004 with the Additional Registrar Office, Mansa and formation of the Society was on initiation and instructions of Government of Punjab to implement 'Suwidha' (Single User's Friendly Window Disposal helpline for Applicants) and is a project of the State Government. The State Govt. had instructed all the District Offices to form Societies on a similar pattern, with official website SUWIDHA.nic.in. The main object of the Society is to provide Single Window Services to the Citizens against a minimum fees for their services and to provide services within scheduled time. He further stated that the organisation of the Society was framed and Deputy Commissioner, Mansa is an Ex-officio member along with various other Additional Commissioners as well as Sub-Divisional Magistrates and other Officers of the District Mansa, as the office bearers for the completion of the Society. He further stated that the D.C. Mansa is the Chairman of the present Society and the Additional Deputy Commissioner (General) is a Member/Secretary, Additional Deputy Commissioner (Development) Member, SDM, Mansa and Executive Engineer, PWD, B&R, Mansa, are the Members of the Society. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Bathinda. 7. We have heard both the parties and perused the relevant records available with us. The Ld. counsel for the assessee filed a chart of services and charges against the services rendered by the Society that are about 36 in number. For the sake of convenience, we reproduce the 17 services rendered by the Society and the charges taken by the Society, which are as under: Sukhmani Society for Citizen Services v. CIT Bathinda I.T.A. No. 551/ASR-2011 Service Facili. Charges Time Frame Financial Year 2008-09 Financial Year 2009-10 Financial Year 2010-11 (Rs.) Days No. of Cases %age of Total No. of Cases %age of Total No. of Cases %age of Total 1 Issuance of Nationality Certificate 20 15 0 0 0 0.00% 11856 24.70% 2 Issuance of Birth Certificate 20 7 5001 32.46% 5419 11.62% 7462 15.55% 3 Driving Licences related services 20 7 0 0.00% 20041 42.96% 7326 15.26% 4 Arm Licences related Services 500 45 4282 27.79% 5855 12.55% 5173 10.78% 5 Issuance of Affidavits 20 Same Day 1036 6.72%....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Society are reproduced as under: Sukhmani Society for Citizen Services (D.C. Office), Mansa Balance Sheet as on 31.03.2009 Liabilities Amount Amount (Rs) Assets General Funds O. Balance- 3389932.99 Fixed Assets (Details Attached) 1452088.00 Less: Old Dep 1028849.00 Add : Tfd from 1344307.50 Telephone Security 500.00 I & E A/C 3705391.49 Loan to Distt.Nazar 143150.00 State Govt. 500000.00 Receivable from Ex. 77860.00 Clerk cum Accountant Sh. Ashok Kumar. Security from Computer 10000.00 Bank Balances: S.B.O.P., Mansa 1573840.99 Amount More deposited in Bank Account 270.0 SBOP, Mansa ( I/A) 371818.00 PNB, Budhlada 334408.50 SBOP, Sardulgarh 257726.00 Cash in Head 4270.00....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 3000.00 Ch. Issued not Presented 16356.00 S.B.O.P.(Sweep in) 2784690.00 Bank Balance : S.B.O.P, Mansa 50281.00 SBOP, Mansa ( I/A) 377866.00 PNB, Budhlada 9349.00 SBOP, Budhlalda 296960.00 SBOP, Sardulgarh 429722.00 5219320.99 5219320. Report : - SUBJECT TO OUR SEPARATE AUDITED FOR REPORT OF EVEN DATE FOR SANJEEV AMAR & ASSOCIATES CHARTERED ACCOUNTANTS PLACE : MANSA (SANJEEV KUMAR) DATED : 22.06.2010 M. No. 500277 Income & Expenditure Account For the Period Ending On 31.3.2010 Expenditure Amount Income Amount To Pb. State e-governance Society Chd. 486084.50 By Receipts 3420275.00 To Printing & stationery 146145.00 By Bank Interest 86517.00 To Salary 917004.00 By Excess Deposit 250.00 To Bank Exp. 911.00 By Excess credit bank 10.00 To computer repair....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Dated : 05.09.2011 M. No. 500277 Income & Expenditure Account For the Period Ending On 31.3.2011 Expenditure Amount Income Amount To Pb. State e-governance Society Chd. 478259.50 By Receipts 3132591.00 To Printing 154873.00 By Bank Interest 327855.43 To Salary 1413932.00 By Excess Deposit 1969.00 To Bank Exp. 350.00 By Excess credit bank 10.00 To Stationery 74842.00 To computer repair 67450.00 To Audit fee 7000.00 To electricity bill 62279.00 To Telephone 14659.00 To SMS Exp. 279.00 To Advertisement 13084.00 To Electric Repair 8806.00 To Travelling 12760.00 To Misc. Exp. 3135.00 To Depreciation 223130.00 To Income over Exp. 901085.93 3462515.43. 3462515.43 Report :- Subject to Our Separate Report of E....
X X X X Extracts X X X X
X X X X Extracts X X X X
....roduced the same objects of the present society at pages 2 & 3 in para 3.1(i) to para 3(iii). For the sake of convenience, the objects of the society are reproduced hereunder: "3.1. The applicant society is registered with the Addl. Registrar of Societies, Mansa vide No. 44 of 22.03.2004.The aims and objectives of the societies are contained in Memorandum of Association of the society, a copy of which has been obtained and is placed on file. As many as 29 objectives have been mentioned in the list in para 4 under the title Objectives and functions of the society. Some of the objectives are such that activities of the society seem to be of commercial nature rather than of charitable nature. The objectives of such nature are as under: (i) To workout and recommend the service fee or user charge that could be charged from the end customers for the approval of the competent authority and concerned departments/organizations over the above and the prescribed bill amount/fee/statutory fee for providing the services through Sukhmani Centres/Financial Institutions or Franchisees. (ii) To buy, sell, let on hire, lease, trade, import, repair or otherwise deal with IT....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ons as per records as well as per documentary evidence given by the assessee, we find that the main project was initiated by the Govt. of Punjab in the month of August, 2002 at Fatehgarh Sahib. It was inaugurated by the Chief Minister of Punjab on 31.10.2002. The project was founded by the Govt. of India, Department of Communication & Information Technology. The Govt. of Punjab has decided to implement this project in all Districts of Punjab alongwith SUWIDHA Back-end Services (SUBS) of the Deputy Commissioner Branches in December, 2004. The project replication started in all districts with technical support of NIC-District Centres. As of now, the project is being executed in all Deputy Commissioner's offices. The appellant society is registered with the Additional Registrar of Societies, Mansa vide No.44 of 22.03.2004 and its aims and objects are contained in Memorandum of Association of the Society which we have already mentioned in the foregoing paragraphs. After perusing the objects of the Society, we find that the Ld. CIT, Bathinda, has reproduced some important objects of the Society in para 3.1 (pages 2 & 3) of the impugned order which shows that this society has been establ....