TaxTMI 
TaxTMI 
2011 (9) TMI 1071
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....ic charitable and deserves to be registered u/s 12A of the Income-tax Act. The DIT (Exemptions) rejected the assessee's application for registration as well as for exemption u/s 80G by holding as under :- "3. On perusal of the details filed it is seen that the applicant has not furnished full details with evidence in the form of bills, voucher or other evidence in support of the total expenses incurred. Further the funds have been received from Govt organization as grant in Aid for specific purpose to be utilized on the work / activities of the Govt. Rendering of services to other organization without having any charitable activity of its own cannot establish that the trust is for charitable purpose. On examination of the income & Expenditure A/c it is seen that the only receipts is from Govt. of U.P amounting Rs. 2,199000 and the beneficiaries have contributed Rs. 3,20,000 towards the construction of toilets. The auditors have in the report under the heads to Notes on Accounts have clearly stated as under the trust has entered into an agreement with different departments /local bodies of U.P Government to construct/ toilets with superstructures as per guidelines of ILCS s....
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....ren of all without any distinction in caste, creed, sex or religion and to empower the physically challenged and downtrodden. ii) To establish, develop, maintain and grant aid in cash or in kind to hospitals, medical schools, medical colleges, nursing institutions, dispensaries, maternity homes, child welfare centers and/or such other similar charitable institutions in India for the benefit and use of the general public. iii) To establish, run support and grant aid or other financial assistance to schools, colleges, libraries, reading rooms, universities, laboratories, research and other institutions of the like nature in India, for use of the students and the staff and also for the development and advancement of education and diffusion of knowledge amongst the public in general. iv) To establish, maintain and run studentships, scholarships and render other kind of aid to students including supply of books, stipends, medals and other incentives to study, without any distinction as to caste color, race, creed or sex. v) To promote, establish, support, maintain or grant aid to institutions for the promotion of science, literature, music, drama and ....
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....ial foresting and to carry out awareness compares regarding degrading environment, pollution research, education and communication programme. xvii) To initiate socio-legal development and to promote small economic activity development, health and nutrition, urban development, SCs and Tribal Empowerment, agricultural and natural resources, girl child education, emergency response, large scale and rural savings and credit projects, encourages access to financial services; through self-managed and controlled self help groups. xviii) Production of multi-media information material, library, training on issues of patriarchy, violence sexuality, health and development, advocacy and campaigning in all issues related to women, child old aged, handicapped, disabled and marginalized sections of the society. xix) To provide professional training in zari to facilitate income generation, printing and embroidery to women of deprived classes, financial assistance to needy SCs/STs/OBCs /Minorities /depressed groups. xx) To support equal opportunity for visually impaired and physically disabled, education, training and rehabilitation, counseling center for aids, v....
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....ren and to start book library, hostels, computer training, electronic development programme and vocational training for the blind and development of disadvantaged blind children. xxvii) To undertake scientific research in the field of socio-legal consumer. Human rights, women's empowerment, SCs/STs/ OBCs /Minorities for their economic uplifment development to provide cheap and safe hostel accommodation to employed of women and girl living socially and economically weaker section of the society. xxviii) To promote physical, mental and educational empowerment of public in general, and especially socially educationally backward section of the society public, including children, orphans, poor, widows, women, physical1y and mentally challenged people and for the purpose of assist, setup, manage, run and aid preparatory schools Primary Schools, Higher Secondary Schools, colleges, Technical institutes, Universities, Computer education, Adult education centers, vocational institutes, dance and music institutes, libraries, boarding houses and hostels. xxix) To provide for economic environment public in general, and especially women, unemployed youths, poor soc....
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....d to arrange and manage the training institutions in typing, short hand, computer, find arts, crafts, music, painting, modeling, dancing, yoga, physical education and in other professional training subjects. xxxv) To conduct research in education and other disciplines on the different subject relating to education and legal and to promote literacy, cultural, and other social activities by Awareness Programmes, Adult Educational classes, Lectures, Essay Competitions, Exhibitions, Symposiums, Cultural Programmes, Press Conferences and Seminars. xxxvi) To provide food, cloths, medical aid, stationery, transportation, libraries, laboratories, reading rooms, hostels, play grounds, swimming pool and other possible facilities to the students and also to the members of the society and to engage, employ or hire appropriate staff, workers, legal experts and other professionals, attorneys, managers and agents for the wok and furtherance of the aims and objects of the society and to pay their wages, salaries, stipends or fees. xxxvii) To arrange and organize various kinds of child Welfare programmes/ Activities and to purchase/acquire the land and /or the building in....
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....to employed women and living out there homes and to rehabilitate the Women and girls living socially and economic by provisions of skills training and counseling and to encourage study intellectual property right (IPRS), and to promote peoples participation is development programmes, Mentally retarded, Disabled, Deaf, Handicapped and to established rehabilitation center for the same. xliv) The role of legal aid and advice Boards and free legal aid and to sensitize Women, Gild and Children about the right and duties and to promote and protect the welfare of the consumers and strengthen the voluntary consumer movement in the country particularly in urban, rural and tribal areas and to provide training for skill up gradation. xlv) Scientific interventions to make the market place better and consumer oriented to provide legal advocacy and guidance networking with the other consumer groups on public interest issues and spreading the consumer movements to new area to benefit the poor and disadvantaged consumer & to Empower Women consumer to exercise their rights for improving employment conditions of Women. xlvi) To establish educational, environmental, medical....
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....tural calamities and disasters. liv) To establish technical, craft colleges, Management institutions, center for film demonstration for the development of the center, ayurvedic pharmacy, health education, naturopathy center, charitable dispensaries for the welfare of the massed and to print and publish books, magazines and such other materials and to bring out audio-visual centers, cassettes, music cassettes and to create awareness to the people through mass media, culture, communication and electronic developments. lv) To provide support to communities / groups consisting of the poor people who wish to organize themselves or have organized themselves, either on their own or due to efforts of a voluntary organizations for a cause which is sufficiently just or serious and sustain their campaign/struggle for betterment of their economic status and social power and elimination of attitudinal, cultural and physical barriers. lvi) Development and strengthening of a self help group movement of people with disabilities in rural India and encouragement of mutual support and partnership among NGOs concerned with the rural poor and those concerned with handicapped ....
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....evelopment, improvement and extensions of hospitals, clinics, dispensaries, maternity homes, orphanage, rescue homes and similar institutions and societies affording medical treatment, cure, rest recuperation or engaged in other social services by way of alleviation the suffering of human. lxv) To construct, establish, maintain, run, develop, improve, extend make donations to and to aid and assist in, the establishment, maintenance, running, and developing and extensions of educational institutions, technical industrial or other wise institutions, technical, industrial or other wise including schools, colleges, polytechnics, research associations, institutions, laboratories, workshops and hostels expenditure and to provide moral instruction to children and others and to meet the expenditure on clothing, books, teaching, etc, therefore. lxvi) To give grants in cash or kind for marriages of poor people without any distinction of caste, color, creed or religion and to grant donations and subscriptions to other institutions, society for fulfillment of activities which are similar to the object of the society. lxvii) To organize programmes, workshops, seminars....
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....or consumer education, complaint handling, counseling, guidance mechanisms like consumer guidance bureau, setting up of consumer product testing laboratories. lxxiv) To disseminate all information regarding legal services, authority, national legal service who provide full range of legal service free of cost and maintain liaison and constructions of hostels for SCs/STs / OBCs/ Minorities and educational complex in low literacy pockets for development of women's literacy in sub-urban, rural, tribal and underdeveloped areas. lxxv) To provide and promote health education activities particularly in the rural, urban slums, tribal area to set up early cancer, HIV / AIDS, leprosy, TB, detection facilities and hold for the same camp and extensive propaganda for educating and motivating people for voluntary blood donation and blood transplantation unit and to prevent and control of blindness contract surgery, eye health education and care, many power training and operational research, to set up allopathic, ayurvedic, homeopathic and naturopathy, yoga, new hospital dispensaries in rural, urban tribal areas, medical care facilities to provide improved medical services fo....
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....hanages. lxxxi) To establish working women hostel, dharmsala, sports, playground, conference hall, family counseling centers, vocational training for rural, urban and tribal women. lxxxii) To co-operate with and secure the co-operation of the central government state government union territory administration, international funding agencies, industrial and commercial organization and NGOs voluntary and other organization and bodies in promoting the object of the society." 3. The assessee has filed an appeal before us by taking the following grounds :- "1. The order of the Director of Income Tax (Exemption) is not correct and acceptable. 2. The Honourable Director of Income Tax (Exemption) would not have rejected the application with out properly verifying the activities carried out by the Trust. 3. The Director did not appreciate the fact that so many Donors from India and abroad including Government participated with the development and charitable works. 4. The Director of income tax question the genuiness - of the institutions unreasonable and not bonafide. 5. The Honourable Director of Income tax- ought to have bee....