2013 (5) TMI 782

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....tted that the assessee-trust was established for general public utility. According to the learned representative, the object of the trust was to promote and public study on nutrition dietetics, to promote academic and research activities in environmental as well as nutritional medicines and to organize seminars for the welfare of the people. Therefore, according to the learned representative, the Commissioner of Income-tax is not justified in rejecting the application for registration under section 12AA of the Act. 3. On the contrary, Smt. Susan George Varghese, the learned Departmental representative submitted that the trust was established by a medical professional. The object of the trust as found in article 3 does not stipulate chari....

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....ogramme." 5. Article 1 of the trust reads as follows : "Article 1 (a) That the author has created a public charitable trust, to be known as Indian Nutritional Medical Association (INMA) to promote nutritional medicine in India. An association of practitioners practicing and promoting nutritional medicine in India shall be the members of the trust. (b) That the sum of Rs. 1,000 (rupees one thousand only) already set apart as the trust fund by the author and shown in the schedule below and all sums of money, lands and other properties that may hereafter be collected or received by way of donations, bequests or otherwise for the purpose of the trust and all incomes, profits or gains arising to the trust and all investments in any k....