TaxTMI 
TaxTMI 
TaxTMI 
2011 (9) TMI 1071
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....red 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 scheme. The state Government bodies will be givi....
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....he 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 fine arts, for the preservation of historical monuments and for the research and other institutions, in India, h....
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.... 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, visually imparted and physically disabled. xxi) Dealing with population explosion through medical services media in rural, urban, tribal zones as well as hutment areas of Indian City, provides free medical facilities....
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....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 socially, educationally and economically backward sections of public, and for that purpose initiate, organize, run, establish and facilitate in developing income restoration, credit and shrift self employment, entrepreneurial and small scale industries. xxx) To provide sustenance ....
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....on 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 the name of the society and make construction thereupon, to do such other things/ acts / activities which are necessary and which may be incidental or conductive to the attainment of any of the object of the society and all the activities shall be Non Profitable and shall be done on "No Profit-No Loss" basis. xxxviii) To conduct re....
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....he 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, ayurvedic, agricultural, dairy, women & children empowerment training center in urban, rural & tribal areas and to provide basic needs to the downtrodden people to promote family welfare, reproduction Health Education, counseling on problems related to various aspects of life. xlvii) To preserve and promote Science & Technologies, folk arts, fine arts, Handicrafts training center, communicati....
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....ple 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 and disabled persons lvii) To support people with disabilities in project with environments friendly and Eco promotive to support effort to ensure protection of human, civil and consumer rights to persons with disabilities and women and to support legal literacy, including legal counseling, legal aid and analysis and evaluation and existing laws and to support the conduct of service and other forms of epidemiological studies. lviii) To promote research in vario....
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....al 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, conferences, rallies, etc. in furtherance of all or anyone of the objects and to open, found, establish, maintain and assist vocational training institute, free coaching center, computer training center, Radio/TV presentation institute etc. lxviii) To start maintain and assist in relief measures in those parts which are or become subjects to natural calamities like famine, epidemics, fire, floor, death or water, earthquakes and disaster management. lxix) To established food processing unit, grain processing, meat, poultry and egg, dai....
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....ities 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 for the masses. lxxvi) To improve to life and status of women though application of science and technology by creating gainful employment awareness for them especially in tribal and rural area such as research and development on post harvest technology and agricultural implements used by women, low-cost and preservation and processing of horticultural produce, association of women and waste land development involvement of women in indigenous health practices and cultivation of medicinal plants, research, development and demonstration programmes to minimize occupational hazards of women and triba....