2019 (12) TMI 306

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ra Pradesh Societies Registration Act of 2001 dated 13.10.2015. The objectives of the society are as under: * promote and protect members' interest & improve the regulatory/business environment for its industry * encourage & assist the prosperity of the industry * provide interfaces between the industry & other organizations. * promote and maintain a high standard of products manufactured. * provide guidance on training and certification of personnel involved. * produce publications and guidance on good working practice, training and other related topics. * Representation before various Statutory and Non-statutory govt. bodies. * Prepare submissions and provide informed....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ITR 722 (S.C.) ii) CIT vs. Andhra Pradesh Police Welfare Society (1984) 148 ITR 287 iii) CIT vs. Riding Club (1987) 168 ITR 393 iv) Bengal Hosiery Manufacturers Association vs. DIT (E) (2012) 18 ITR 0205 v) DDIT vs. PHD Chamber of Commerce & Industry (2011) 46 SOT 235 vi) PHD Chamber of Commerce & Industry (2013) 357 ITR 296. vii) DIT (E) vs. Chembur Gymkhana (2012) 346 ITR 86 viii) ITAT Ahmedabad Bench in the case of Ahmedabad Found & Engg. Cluster vs. DIT (E) in ITA No.186/Ahd/2014 ix) CIT (E) vs. Water & Land Management Training & Research Institute (2017) 83 Taxmann.com 234 5. Thus, he submitted that though the membership is to the traders in battery business, i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion of the expression 'charitable purpose' for the Act; it is again inclusive and not exhaustive or exclusive. Even if the object or purpose may not be regarded as charitable in its popular signification as not tending to give relief to the poor or for advancement of education or medical relief, it would still be included in the expression 'charitable purpose' if it advances an object of general public utility. The expression 'object of general public utility', however, is not restricted to objects beneficial to the whole of mankind. An object beneficial to a section of the public is an object of general public utility. To serve a charitable purpose, it is not necessary that the object should be to benefit the whole or mankind or even all p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... trade, commerce or industry is to be promoted or protected, aided or stimulated or the general commercial interests of India are to be watched over or protected are not specified. In the instant case the primary purpose of the assessee was not to urge or oppose legislative and other measures affecting trade, commerce or manufactures. The primary purpose of the assessee was, to promote and protect trade, commerce and industries, to aid, stimulate and promote the development of trade, commerce and industries and to watch over and protect the general commercial interests of India or any part thereof. It was only for the purpose of securing these primary aims that it was one of the objects mentioned in the memorandum of association th....