TaxTMI 
TaxTMI 
TaxTMI 
2017 (5) TMI 576
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....ct, 1961 on 18.10.2013. The Commissioner of Income Tax called for a report from the Assessing Officer about the genuineness of the society and its activities. The DCIT- 1(1) in her report dated 28.4.2014 has stated that the assessee society has not submitted any information and, therefore, the genuineness of the activities could not be established. The Addl. CIT, Range-1 in his report stated that the assessee society failed to establish that it is engaged in charitable activities and has not recommended for the approval of grant of registration u/s.12A of the Act. Accordingly, a show cause notice was issued on 22.4.2014 as to why the society should not be considered as a mutual society, under section 2(15), the activities of the society are....
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.... book, wherein is placed a letter dated 9.4.2014 addressed to the CIT, Raipur and specifically referred to para 2(ii), wherein, the assessee stated that "the society has organized free Urology camp on 25.9.2013 for the patients who had complex urology problems. Paper cutting and photographs of the camp are enclosed for your kind perusal. List of the patients who were examined and treated by various doctors is also enclosed for your kind reference.". He argued that the CIT has not after examining the same found the above details and submissions of the assessee as not correct. Therefore, he argued that the CIT was not justified in rejecting the grant of registration u/s.12A of the Act to the assessee on the ground that the assessee failed to ....
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....ducate them about healthy life and benefits of cleanliness. (4) To encourage and advance the knowledge study and practice of the science UROLOGY in all possible ways. (5) To promote scientific collaboration of amongst members and made rules regarding standards for their professional conduct (6) To organize, establish, conduct superintend or control institutions for promoting directly or indirectly, practice, study and research in Urology in any of its aspects. (7) To establish and maintain libraries, reading rooms, laboratories and research centres for the promotion of its objectives. (8) To provide facilities to students, scholars and institutions for the study of or research in UROLOGY in any of its aspects byway of scholar....
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.... affairs of the society and pay them such remuneration as may be prescribed from time. (17) To do all such other things as may be necessary, incidental, conducive or convenient to the attainment of the above objectives or any of them. (18) To facilitate development of UROLOGY Specialties including accreditation of UROLOGY Specialty courses by institutions." 7. He submitted that none of the objects of the society has been found by the CIT to be non-genuine or are not charitable in nature. He submitted that while granting registration u/s.12A of the Act, the CIT has to satisfy himself about the objects of the trust and genuineness of its activities. He is not to examine whether the assessee has utilized the amounts received for charit....
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....the Trust Fund can be applied or transferred for any purposes other than charitable purposes. Keeping this clause in view, the order of the CIT is set aside and direct him to consider the application of the assessee for registration u/s.12AA of the Act. 9. Further, he relied on the decision of Hon'ble Allahabad High Court in the case of Fifth Generation Education Society vs CIT, 185 ITR 634 (All), wherein, it was held that at the time of considering application for grant of registration under section 12A, the CIT is not required to examine the application o income or carrying on of any activity by the assessee trust or institution. 10. Further, he relied on the decision of Hon'ble Rajasthan High Court in the case of CIT vs. Vijay Vargiyav....