2017 (11) TMI 1214

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....r 'the Act'). 2 The only issue in this appeal of assessee is against the order of CIT(E), denying registration vide order No. CIT(E)/u/s.12A/48425/2016-17 dated 18-08-2016 under section 12AA(1)(b)(ii) read with section 12A of the Income Tax Act. For this assessee has raised following three grounds: - "1. The learned Commissioner had erred to interpret the section 2(15) "charitable purpose", of the Income Tax Act, 1961. 2. Section 2(15) of the Income Tax Act 1961 State as follows:- 'Charitable purpose' includes relief of the poor, education, [yoga,] medical relief, [preservation of environment (including watersheds, forests and wildlife) and preservation of monuments or places or objects of artistic or historic ....

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....tice dated 09-08-2016 was issued as to why its application should not be rejected. The assessee replied, but CIT(E) rejected the application by observing in Para 6 and 8 as under: - "6. I have carefully considered the various facts, the trust deed, reply given by the applicant trust and various other information on record. However, the submissions made by the applicant trust are not acceptable since the main object of the applicant trust was to associate only with all the anaesthesiologists practicing in the filed of anaesthesia and also for the research and development of anaesthesiology in particular. Nowhere in the object clause it is mentioned that they would be doing it for the benefit of the general public at large. The activ....

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....ules and regulations and noticed that following are the aims and objectives: - a) To associate and affiliate into one organization all the anaesthesiologists who are currently practicing in the field of anaesthesia or were actively associated with anaesthesiology research and development or who are otherwise interested in anesthesiology in particular. b) To undertake, encourage research and development in the field of anesthesiology. c) To publish journals, books, research papers to desiminate information and new researches, progress and development in various fields of anesthesia in particular and anaesthesiology in general. d) To maintain the highest standards in the ethics and practice of anaesthesia. ....

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....tals. It was argued before us, that charitable purposes include education and said trust is doing work of education by conducting research and development, publishing the journals, books etc. in the field of anesthesiology medical science. Even going by the aims and objectives above reproduced, we are of the view that there is no whisper that assessee trust is not for general public or it is for any special community. Provision of section 2(15) of the Act reads as under: - "charitable purpose "includes relief of the poor, education, [yoga,] medical relief, [preservation of environment (including watersheds, forests and wildlife) and preservation of monuments or places or objects of artistic or historic interest,] and the advancemen....