2017 (3) TMI 671

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....aw, the ld. CIT(E), Jaipur has erred in rejecting the application for registration U/s 12AA as this is bad in law and liable to be quashed. 2. The ld. CIT(E), Jaipur is not justified in considering the trust as a cooperative society and rejecting the application for registration based on the same fact. 3. The ld. CIT(E) has erred in making rejecting of application for registration based on incorrect understanding of objectives and activities of the trust as this is bad in law and liable to be quashed. 4. The aforesaid grounds are mutually exclusive and without prejudice to each other." In ITA No. 187/JP/2016 and 189/JP/2016, the grounds of appeal are also as above. Grounds of ITA No. 186/JP/2016 "1. In the facts and circumstances of the case and in law, the ld. CIT(E), Jaipur has erred in rejecting the application for registration U/s 80G as this is bad in law and liable to be quashed. 2. The aforesaid ground is mutually exclusive and without prejudice to each other." In the other appeals i.e. ITA No. 188/JP/2016 and 190/JP/2016, the assessees have taken identical grounds mentioned above. 4. Briefly stated facts of the ....

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....ppellant trusts are involved in charitable activities by way of relief of the poor and also education. Relief of poor is achieved by providing support to poor women in different SHGs in terms of helping them with get Bank Credit and providing training/education and services to improve their livelihoods. 1.1.ii The benefit is not limited to the members of the appellant trusts. On the contrary the beneficiaries are public at large. The concept of Self Help Groups has been explained above. There is no limit of Self Help Groups affiliated to the appellant trusts. Mentioned below are the details of SHGs which are affiliated/registered with the trusts and its Members to whom benefit of the efforts of the appellant trust percolates. Appellate Trust No. of SHGs Associated/ Affiliated   No. of Members   Paper Book KMM 164 1,977 PB-I, Pg. :32-35 CMM 155 1,863 PB-I, Pg.: 22-24 JMM 151 1,758 PB-II, Pg. : 15-17   1.1.iii The Trust always motivates poor women to form SHGs. 1.1.iv When these women are empowered, educated and tra....

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.... perspective. The appellant trusts provide various agricultural inputs to the different Self Help Groups on the basis of making collective and centralized buying at a much cheaper rate. Even if a slight markup on the said price makes the said goods available at a much cheaper rate then the members at Self Help Groups buying individually. The markup is to recover the cost incurred by the trusts. 1.2.iii Merely because a charitable institution established for the purpose of upliftment of the rural women was making surplus from the current income. It cannot be assumed that these were formed with the object of earning profit and that its activity is commercial in nature. Reliance is placed on the ratio laid down by the Hon'ble Supreme Court in the case of Peter's Educational Society(2016) 287 CTR (SC) 132. In this order, Hon'ble Supreme Court followed its own judgment in the case of Queen's Educational Society (2015) 275 CTR 449 (SC). 2. It is submitted that where the purpose of a trust or institution is relief of the poor, education or medical relief, the requirement of the definition of charitable purpose would be fully satisfied even if an activity for profit is ca....

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....(3) 50-51 40-41 32-33 Name of the Trust : SaveraMahilaManch Particulars Paper Book-II KMM CMM JMM Trust Deed 52-60 42-50 34-42 12A Registration certificate 61 51 43 80G Registration certificate 62 52 44 Assessment order u/s 143(3) 63-64 53-54 45-46   It is also submitted that Ibtada is also granted 12A registration and its assessments are completed allowing section 11 benefit. In view of the above, ld. CIT(E) may be directed to grant registration under section 12AA to all the appellate trusts. Regarding registration U/s 80G the ld. AR of the assessee has submitted that in view of the submissions made above and owing to the activities carried out by the appellant trusts, they are entitled to registration under section 12AA. As a result they are also entitled to registration under section 80G. In view of the above, ld. CIT(E) may be directed to grant registration under section 80G to all the appellate trusts. 6. At the outset, the CIT DR has vehemently supported the ....

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....n etc. The ld AR of the assessee has also relied on the decision of Ahmadabad ITAT in the case of Friends of WWB India Vs DIT(E) in ITA No. 2076/Ahd/2014 order dated 14/08/2015. The assessees were asked to submit latest audited accounts. These applicants have submitted audited accounts for the financial year 2014- 15 and 2015-16. These accounts show that these societies have made project expenses. There are programme activity expenses also. These societies have income from projects, interest, agriculture inputs and also contribution by self help groups. Prior to finalization regarding granting registration U/s 12AA and 80G of the Act, these accounts need a close scrutiny to arrive at a just conclusion. Therefore by considering the totality of the facts and circumstances of the case, we restore the issues regarding granting of registration U/s 12AA and 80G (5) of the Act to the file of the ld. CIT(E) for reconsideration and decide after considering the latest accounts of these societies and case laws relied upon. Accordingly, the issues under consideration is restore to the file of the ld. CIT(E). 8. Now we take appeals of two other assessees being ITA No. 187 & 188/JP/2016 and 1....

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....°à¥à¤—त चल रही विभिन्न गतिविधियों की देखरेख करना व उनके सुचारू संचालन में सहयोग करना। Document 2 V. स्वयं सहायता समूहों के सुचारू संचालन हेतु नियम एवं दिशा-निर्देश तय करना । vi. गरीब एवं वंचित वर्ग के लिए शिक्षा, स्वास्थय, जल एवं स्वच्छता, आवास à....

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....¸à¥à¤Ÿ द्वारा अर्जित सम्पत्ति को ऋणदाता के पक्ष में गिरवी या मोर्टगेट करना। स्वयं सहायता समूहों व उनके सदस्यों द्वारा तैयार किये गये उतपादों की बिक्री करना एवं बिक्री में सहायोग करना । xii. सरकार एवं अन्य संस्थाओं की योजनाओं को कà....