2017 (12) TMI 933

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....igation, which arises from an order passed, on remand made by a Division Bench of this Court as per Annexure-E judgment. The application, declined the registration so claimed. 2. The learned Judges, at the earlier instance, found that the advancement of any object of general public utility is included in the definition of 'charitable purpose' under Section 2(12) of the Act. The object of the appellant organization being promotion of interests of nonresident Keralites; prima facie, it was found that they are concerned with the advancement of general public utility. However, the learned Judges did not think it fit to direct registration. The learned Judges directed the Commissioner to verify the source of fund and its utilization to determ....

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.... their issues, to redress their grievances and provide succour, within the country and even abroad. The appellant has also been carrying on schemes sponsored by the State Government to aid and help those Non-Resident Keralites who have lost their jobs abroad and come back to the State. The learned Standing Counsel for the Department, however, would contend that whatever schemes that have been implemented as a measure of charity, have been done with the funds provided by the State. The appellant is engaged in certification processes and the like, for which huge amounts were charged from the Non-Residents; a pie of which is not spent for any charity. It is also contended that the objects of the appellant do not disclose that it is an agency c....

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.... total government funding of Rs. 5 crore 64 lakhs. The administrative expenses for that year came to Rs. 1,01,66,559/- which was 30.5% of the total income generated for that year. The programmes funded by the appellant itself came to a paltry amount of Rs. 7.5 lakhs which was only 22% of the generated income, the highest percentage in all the years. The own fund programmes from 2009-2010 to 2011-2012 ranged between 2 to 5% of the total income. 5. At the risk of repetition, it is to be reiterated that the monies spent for charitable purposes as noticed by the Commissioner in all the aforesaid years, are mostly out of the funds of the Government. As has been emphasised by the learned Standing Counsel for the Department, very little has bee....