2016 (9) TMI 1042

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....1 with the following aims and objects. Besides the above said objects of the society, under the rules and regulations of the society, it is also stipulated as under:- The society has also made provision for making the members of the society, which reads as under: For the purposes of fulfillment of the aims and objects of the society, certain other ancillary rules were also framed by the society, which are as under:- The Commissioner of Income Tax (Exemptions) had examined the aims and objects of the society and after examining the aims and objects of the society, the ld. Commissioner (E) has held that the activities of the society cannot be held as to be charitable as the benefit of the society is sought to be given to the limited group of persons, therefore, it is not a charitable purposes. The conclusion of the ld CIT(E) is given in para 8 and 9 of the order, which is as under:- "8. In all the above judgments Hon'ble Court/Tribunal have held that if the objects of the society/association are for the benefit of a limited group of person then it is not a charitable organization. In the case of present applicant, the objects are limited to benefit fine advocates....

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....d 12 are substantive provisions which provide for exemptions available to a religious or charitable trust. Income derived from property held by such public trust as well as voluntary contributions received by the said trust are the subject-matter of exemptions from the taxation under the Act. Sections 12A and 12AA detail the procedural requirements for making an application to claim exemption under Sections 11 or 12 by the assessee and the grant or rejection of such application by the Commissioner. A conjoint reading of Sections 11, 12, 12A and 12AA makes it clear that registration under Sections 12A and 12AA is a condition precedent for availing benefit under Sections 11 and 12. Unless an institution is registered under the aforesaid provisions, it cannot claim the benefit of Sections 11 and 12. Section 13 enlists the circumstances wherein the exemption would not be available to a religious or charitable trust otherwise falling under Section 11 or 12 and therefore, requires to be read in conjunction with the provisions of Sections 11 and 12 towards determination of eligibility of a trust to claim exemption under the aforesaid provisions." In the said judgment, the Hon'ble S....

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....ber of the Trust who have been retired or legal heirs of the members of the Trust who became the member of the society. If we look into the qualification of the membership, the membership is no where restricted to only to the advocates rather the membership is open for all the persons living within the geographical area of the society. The byelaws framed by the society cannot supersede the registered rules and regulations of the society and therefore, any person, who is living within the area of Alwar, is major, has not been declared insolvent and have faith and interest on the aims and objects of the society can become the member of the society. In our view the registered rules and regulations of the society governs the inter se relationship between the members and are binding among the members and are required to be look into by the ld CIT at the time of grant of registration to the assessee society. In the present case, the whole emphasis of the ld CIT(E) is on the aspect that the society is being constituted to benefit the limited small group of person, as per the bench, is not correct. In our view, no charitable society can function to help unidentified whole chunk of popul....

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.... that will guide the young nation was being crafted. It will fall on the keen legal mind of B. R. Ambedkar to formulate a constitution for the newly independent nation. The Indian Bar had a role in the Independence movement that can hardly be overstated - that the tallest leaders of the movement across the political spectrum were lawyers is ample proof. The new nation saw its first leader in Jawaharlal Nehru, and a paternal figure in M. K. Gandhi, both exemplary lawyers. Perhaps it is the consequent understanding of law and its relation to society that prompted the founding fathers to devote the energy required to form a Constitution of unprecedented magnitude in both scope and length. 1. Lawyers played a central role in drafting of constitution. The proceeding clearly show the part played by the lawyers in elaborating the basic concept of secularism, democracy and egalitarianism. It was because lawyers understood the than society in reality rather than substantive term. They also introduced well known ambiguities such as the uncertainty about fundamental rights and directive principles of state policy who were primary. Even after the constitution was adopted lawyers conti....

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.... disability. Articles 14 and 22(1) also make it obligatory for the State to ensure equality before law and a legal system which promotes justice on a basis of equal opportunity to all. Legal aid strives to ensure that constitutional pledge is fulfilled in its letter and spirit and equal justice is made available to the poor, downtrodden and weaker sections of the society. The Constitutional duty to provide legal aid arises from the time the accused is produced before the Magistrate for the first time and continues whenever he is produced for remand. In 1987 Legal Services Authorities Act was enacted to give a statutory base to legal aid programs throughout the country on a uniform pattern. This Act was finally enforced on 9th of November 1995 after certain amendments were introduced therein by the Amendment Act of 1994. Most social evils are an outcome or creation of poverty and the misery that comes with being poor in a country like India, at the same time it also needs to be borne in mind that the judiciary no matter however committed it may be towards uplifting the cause of the poor is ultimately bound by procedural formalities which do not take into account th....

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....scope for students to develop their personal skills. Lawyers are not extra-territorial creatures they are human beings who live in the society and are affected by its whereabouts but the difference is that they have the ability , power, resources and knowledge to change it. Question arises does common man working 9 to 5 around the clock does not have the power to change the law or the conditions of the society. Yes, he has and there are examples in the history but than taking a practical approach how many have actually tried the percentage is very low. How will I change it? To whom should I complain? Why should I take all the pain? These are the questions that stops a common man but our legal system has provided a way to by which we can bring change and help those who are affected but are unable to help themselves , answer is Public Interest Litigation(PIL). Public-Interest Litigation is litigation for the protection of the public interest. In Indian law, Article 32 of the Indian constitution contains a tool which directly joins the public with judiciary. A PIL may be introduced in a court of law by the court itself (suo motu), rather than the aggrieved party or another th....

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.... the first victim of cyber world or as she herself called as 'patient zero', the infamous Delhi MMS scandal, Lottery fraud cases, Charity fraud and recent increase in Nigerian fraud were they make friends via facebook or through emails and then demand a brief amount of money to give you a substantial sum. Many have fallen ill to this, recent a Mumbai based education institute owner. Engineers can provide you with better softwares so it may not happen again , Doctors will give you medicine so you may come out of your depression but who will provide you justice, who stand up for you and bring the culprit down. It is Lawyers. They will take the stand and bring notice the society what has happened and now what should be done so that the victim will recover from the injury suffered. The Information Technology Act , 2000 is the statute that provide guidelines regarding the rules and regulations of laws prevailing in India for Cyber Crimes. Lawyers with the help of these laws help the victim as it is not possible for a common man to know all the laws and act accordingly. When people hear the word lawyer being spoken, they usually think of an individual w....

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.... which dictates the shape of nation. A recent example 'Beef Ban' during Jain festival Paryushan which now is being challenged in court if it is against the Right to religion. These questions help us to evolve with the changing times and helps to repeal the old law with the modern one. The role as a lawyer is challenging and demanding. The role of lawyer is not simply to appear in court and argue passionately on the behalf of the client, but there is a multitude of background work as well as responsibilities related to this profession especially in favor of the country and not personally. A lawyers contribution is not seen in terms of calculative methods but its impact can be felt by generations to come." We have gone through the records, the Advocates Act, 1961 and also appreciated the role of lawyer in the society. It is an admitted position in law that the advocates are officers of the court and even the public prosecutor or the advocates representing the government and its various departments are required to be registered under the Advocates Act, 1961. In our view, for the orderly behavior of the society and for the purposes of adjudication of disputes, the l....

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