TaxTMI 
TaxTMI 
2014 (1) TMI 70
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....is counsel for preparing the appeal well in time but the counsel being unwell could not prepare the appeal in time that led to the delay of two days in filing the present appeal. Therefore, the assessee requested to condone the delay of two days in filing the present appeal. 3) On the other hand, learned Departmental representative has not raised any objection on the request of the assessee's counsel. 4) Keeping in view the reasons mentioned by the assessee in the application for condonation of delay dated August 27, 2012, we are fully convinced with the same and condone the delay of two days in filling the present appeal by admitting the present appeal. 5) In the present case, the assessee-society was created on February 22, 2006 and got registered on the same day with the Additional Registrar of Societies, Nawanshahar. The assessee-society filed an application under section 12A(a) of the Income-tax Act, 1961 (hereinafter referred to as "the Act") in the prescribed pro forma on November 29, 2011 for registration of the society along with certified copy of memorandum of articles of association, copy of audited accounts for the period ending March 31, 2009 and March 31, 201....
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....ety for Citizen Services v. CIT (No. 1) [2013] 24 ITR (Trib) 443 (Amritsar), and this Bench vide its order dated September 26, 2012, has decided the issue in dispute against the assessee by dismissing the appeal filed by the assessee-society. Thus, the learned Departmental representative requested that the present appeal filed by the assessee may also be dismissed on the similar terms. 10) Learned counsel for the assessee-society relied upon his written submission dated April 3, 2013 and stated that the present appeal may be decided after considering his written submission. 11) We have heard both the parties and perused the relevant records available with us which includes small paper book filed by the assessee containing pages from 1 to 47 in which the assessee has attached the copy of form No. 10A ; copy of certificate of registration of societies ; copy of memorandum of association ; copy of rules of society ; copy of auditor's report, balance sheet and income and expenditure account for the period ended March 31, 2009 ; copy of auditor's report, balance sheet and income and expenditure account for the period ended on March 31, 2010 ; copy of the auditor's report, balance ....
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.... 1,16,743.00 By birth and death certificate 18,30,383.00 To electricity expenses 7,89,289.00 By character verification certificate 4,730.00 To form contract fee 1,35,000.00 By copying tehsil fee 29,380.00 To insurance charges 19,954.00 By copy of public grievances fee 13,790.00 To intt. on bank loan 15,255.00 By countersign 7,79,960.00 To intt on PLRS loan 9,301.00 By D.S.S.O. 154.00 To misc. exp. 17,564.00 By DTO office Nawanshahr 79,056.00 To paper and periodicals 33,432.00 By electricity bill charges fee 1,93,600.00 To photostat expenses 1,526.00 By forms sale 12,51,359.00 To POL (vehicles) 1,79,422.00 By group photo of marriage 98,500.00 To postage expenses 2,38,847.00 By late entry of court order 6,280.00 To printing of forms 2,17,752.00 By licence for stamp vendor 200.00 To rent paid 3,60,000.00 By licence for fertilizer (Agri.) 19,970.00 To repair and maintenance (vehicles) 14,196.00 By loud speaker fee (SDM) 45,610.00 To repair and maintenance 1,40,758.00 By marriage certificate (Tehsildar) 9....
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....se (a) or clause (aa) of sub-section (1) of section 12A, shall (a) call for such documents or information from the trust or institution as he thinks necessary in order to satisfy himself about the genuineness of activities of the trust or institution and may also make such inquiries as he may deemed necessary in this behalf ; and (b) after satisfying himself about the objects of the trust or institution and the genuineness of its activities, he (i) shall pass an order in writing registering the trust or institution ; (ii) shall, if he is not so satisfied, pass an order in writing refusing to register the trust or institution, and copy of the such order shall be sent to the applicant." "Section 2(15) : 'charitable purpose' includes relief of the poor, education, medical relief, preservation of environment (including watersheds, forests and wildlife) and preservation of monuments or places or objects of artistic or historic interest, and the advancement of any other object of general public utility." 15) Keeping in view the aforesaid discussion as per record as well as the documentary evidence ....
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....arges taken by the society is reproduced hereunder (page 448) : Sukhmani Society for Citizen Services v. CIT, Bathinda ITA 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% 4258 9.13% 5011 10.44% 6 Registration of vehicle services 100 5 0 0.00% 6096 13.07% 4675 9.74% 7 Issuance of copy of a document 30 7 1473 9.56% 1257 2.69% 1904 3.97% 8 Issuance of death certificate 20 7 975 6.33% 951 2.04% 1577 3.29% 9 ....
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....about the genuineness of the activities of the society and may also make such inquiries as he may deem necessary in this behalf. If the learned Commissioner of Income-tax-I, Jalandhar, is satisfied himself of the objects of the trust of this society and genuineness of its activities, he shall pass an order in writing registering the present society and if he is not satisfied then he shall pass an order in writing refusing to register the society after giving reasonable opportunity of being heard. In the present case, the learned Commissioner of Income-tax-I, Jalandhar, is fully satisfied that keeping in view the amendment of section 2(15) of the Act which has taken place with effect from April 1, 2009 as per which, an object of general public utility which involves carrying on of an activity in the nature of trade, commerce or business or any activity of rendering any service in relation to any trade, commerce or business for a cess or fee or any other consideration, irrespective of the nature of use or application, or retention, of the income from such activity has ceased to be a charitable purpose. The learned Commissioner of Income-tax-I, Jalandhar, held that the society is givi....