2018 (12) TMI 604

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....ppeal preferred by the respondent assessee against the order dated 9.10.17 passed by the Commissioner of Income Tax (CIT) (Exemption), rejecting the application of the assessee under Section 12A of the Act, has been allowed and accordingly, CIT (Exemption) has been directed to grant registration to the assessee under Section 12A of the Act. 2. Precisely, the contention of the appellant is that the assessee society has been constituted for the benefit of only one branch of medicine i.e. Anaesthesia and not for the purpose of benefitting the entire medical fraternity and therefore, the benefit of registration under Section 12A was rightly denied to the assessee society by the CIT (Exemption) and thus, the ITAT has erred in law in extending....

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....mmissioner of Income-tax v. Andhra Chamber of Commerce overruled the view of Beaumont C.J. in Commissioner of Income-tax v. Grain Merchants' Association of Bombay on the point. It was, however, be sufficiently defined and identifiable by some common quality of a public or impersonal nature. Where there was no common quality uniting the potential beneficiaries into a class the trust might not be regarded as valid. .....xxxxxx........" We may usefully refer to the judgment of Lord Greene M.R. in In re Complon: Powell v. Complon. The Master of the Rolls declared that no definition of what was meant by "a section of the public" had, so far as he was aware, been laid down. But he indicated that the trust of a public character i....

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....gy and other developments, more particularly, the universal concept of globalisation, new trends in the world order to meet the ever growing challenges to organising seminars, conferences and workshops to educate the people of commercial laws, tax laws, auditing, accounting, direct and indirect taxes are of great general public utility, at least to a section of people falling in the category of charitable institution. 6. In the backdrop of position of law settled by the Apex Court and this court as aforesaid, adverting to the facts of the present case, indisputably, the assessee society has been constituted to bring the doctors dealing in Anaesthesia speciality entitled to be registered with the Medical Council of India together for the ....