TaxTMI 
TaxTMI 
2019 (4) TMI 876
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....and 8 are general in nature which does not require specific adjudication. 3. All the remaining grounds of appeal are related to the rejection of registration of society u/s 12AA of Income Tax Act, 1961 (in short 'Act'). The assessee is a society, filed its application in From No.10A and 10G on 21.07.2015 seeking registration u/s 12AA and approval u/s 80G of the Act. The CIT(E) issued letter dated 01.10.2015 for production of Memorandum of Association (MoA) and other details and in response to notice, the assessee filed the details. After going through the information filed by the Society, the CIT(E) observed that the objects from Sl.No. (i) to (viii) are completely mutual in nature and are not charitable. During the course of heari....
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....hat the CIT(E) expressed certain reservations with regard to some of the objects in the MoA and the Society has amended the objects making the main objects of the Society as charitable activities and the Society is rendering services to the public at large, making efforts to remove the unhealthy competition among the Medical and Dental colleges to make the Medical/dental education available to the students who are aspiring for medical education. The society plays vital role in proposing legislative measures for development of medical and dental education in the state, maintain good libraries and amicably resolve controversies among the colleges to avoid the unnecessary inconvenience to the stake holders. Therefore, argued that the Ld.CIT....
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....30 ITR 28 (SC) (viii) Commissioner of Income Tax Vs. Andhra Pradesh Riding Club (1987) 168 ITR 393 (AP) (ix) Gujarat State Plastic Manufacturers Association Vs. Commissioner of Income Tax. (1998) 150 CTR 97 (Guj) (x) New Life in Christ Evangelistic Association (NLC) Vs. Commissioner of Income Tax (2001) 165 CTR 0446 (Mad) 5. On the other hand, the Ld.DR supported the orders of the Ld.CIT(E). 6. We have heard both the parties and perused the material placed on record. The assessee is a Society registered under Societies Act and formed to cater to the needs of the requirement of medical and dental colleges within the state of Andhra Pradesh. The Society is said to be formed to oversee the functions and operati....
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....es with the academicians of repute for promotion of Medical and Health b) To encourage research activities in medical and allied sciences by allotting projects and fund them c) To organize awareness campaigns and educational training programmes to general public in the matter of public health and sanitation and extend cooperation to difference public bodies working with similar objectives. d) To organize medical camps for providing medical relief during epidemics and in times of emergencies to all sections of public. In the Articles of Association also, the assessee has amended the Articles of Association Clause 19(iv), (vi) and 23(c) as under : Clause 19(iv) The accounts shall be audited by Chartered ....
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....Andhra Pradesh. The association is also making efforts to regularize the fee structure by making negotiations with the Govt. of Andhra Pradesh. Though there are objects which are mutually beneficial to the medical, dental colleges, the objectives include charitable activities which are useful for public at large. The assessee relied on the decision of High Court of Andhra Pradesh in the case of CIT Vs. Andhra Pradesh Police Welfare Society (1984) 148 ITR 287 (APHC), wherein, Hon'ble High Court held that it is not necessary that the Trust should benefit all the members of the public, it is sufficient if it ensures for the benefit of the section of the public and the income of the Trust is exempt from income tax u/s 11. In the instant case, t....
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....e cooperation among them cannot be denied benefit of registration u/s 12A. In the instant case, the objectives of the society are proximate to the promoting the dental and medical education as well as the welfare of the society at large and also to organize various camps, encourage research activities to hold periodical meetings and conferences etc.. as discussed earlier. There is no personal benefit derived by any of the members of the Society and there is no profit motive involved in the activities of the society. The benefit is extended to all the colleges and the stake holders but not restricted to any particular community or religion. Hence, there is no reason to deny registration u/s 12A of the Act when the objects of the society demo....