TaxTMI 
TaxTMI 
2019 (6) TMI 1040
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.... Act, 1961 (in short 'the Act'). 2. The brief facts of the case are that the appellant-society is registered with the Registrar of Firms and Societies vide No. 4433 of 2014. The Society is operational since year 2014. As per the Memorandum of association, the aims and objects of the Society are as under:- i) To help in the treatment of patients with Liver Disease. ii) To promote, educate and spread knowledge of Liver disease. iii) To conduct surveys on Liver problems. iv) To hold conferences, symposia, seminars, workshops etc. to disseminate knowledge on the subject of Liver disease. v) To help in the treatment of need poor patients suffering from Liver diseases. vi) To accept....
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....onference expenses which included payments made to the hotels and catering services etc. He further observed that there was no evidence of any financial contribution by the members of the society that could have gone to prove their altruistic intent, if at all. Further, that the major donors of the funds were pharmaceutical companies. The Ld. CIT(E), therefore, observed that though the society claimed that its activities include medical relief as well as other activities of general public utility, however, the predominant focus, was restricted to holding of conferences, which was not covered by the definition of charitable purposes as defined in section 2(15) of the Act. He therefore, rejected the application of the Society seeking regis....
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..... A perusal of the aims and objects of society reveals that the same fall in the definition of 'Charitable purposes' as defined u/s 2(15) of the Act. 7. The Ld. Counsel for the assessee has further submitted that to achieve its aims and objects, the appellant society has carried out various activities which not only include holding of conferences, symposia, seminar, workshops etc. of medical experts to share the knowledge in the medical field for updation and treatment with latest development of the patients with liver disease amongst physicians, gastroenterologists, hepatologists and other specialties dealing with patients with liver disease. Further that the society, in pursuance to achieve its objects, has undertaken community service....
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..... The society as mentioned above has also assisting in implementing the ECHO project. He in this respect has placed reliance on the literature of ECHO project as well as photographs of video conferencing done by the assessee society with the medical officers of the prisons of Punjab and Haryana. Further that the assessee society has distributed free of cost the test kits for diagnosis of HCV and HBV in Punjab prisons. The copies of the balance sheets as well as detailed invoices have also been attached in the paper book. Further, from the perusal of the documents placed on the file reveal that none of the members of the appellant society is receiving salary and that proper documentation regarding the income & donations received and expendit....