2015 (12) TMI 1409

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....i) The objects of the assessee society are multiple. Some objects when undertaken, can be commercial ventures. ii) The objects are charitable and some are not, the trustees in their, discretion can apply the income or property to those objects which are not charitable. The object of sports promotion gets blurred. iii) There is no evidence that the society has been promoted the sport of tennis. The evidence produced discloses insignificant charitable activity. iv) No evidence of any substantial activity to show the general public are benefited, is produced. v) Spot inspection suggests that the activities have not been taken up after 2003 due to personal compulsions. vi) Subscription/contribution and tournament expenses are incurred....

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....players of the state irrespective of political and commercial considerations and to remove all the problems of tennis players in the state. 11. To provide tennis facilities in all the districts of the state, to conduct tennis competitions and tennis coaching camps to provide free medical facilities, research centres, training centres, games and sports, yoga centres, libraries, free hostel facilities etc. to the players of tennis and to run and manage these facilities. 12. To propagate and popularise the game of tennis through sports departments and to motivate state tennis units. To organise tennis events on the occasions of days of national interest in the state. To propagate the game of tennis in rural areas and to promote this game....

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.... of law in a group of two cases in CIT vs. Surya Educational and Charitable Trust (2013) 355 ITR 280 (P & H). It was pointed out that the Commissioner was not justified in his expectation that there should be activity at the time of application. Section 12AA(3) which empowers cancellation makes it clear that registration can be cancelled only where the activities are not carried out in conformity with the objects. The same reasoning should apply for grant of registration as well. 6.1 In yet another case of Director of Income tax vs. Foundation of Opthalmic and Optometry Research Education Centre (2013) 355 ITR 361 (Delhi) on the same subject, it was held by the High Court that merely because the activity of running an educational instituti....