2015 (4) TMI 1288

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....nvalid ground that the assessee is not carrying on genuine activity of charitable nature and assessee's activity will be benefited to members and not public at large. 3. Brief facts of the case are that the assessee filed application for registration under section 12AA of the Act on 5.1.2003 in form No.10A under Rule 11AA of the Act. The application was accompanied by copy of the certificate of registration of Asstt. Charity Commissioner and copy of objects of the Trust. 4. The Director of Income Tax (Exemptions) observed that it is noted that the main objects of the assessee-trust was to encourage, protect and promote interest of manufactures of ice-cream and frozen dessert, to promote expansion of market for ice-cream and frozen des....

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....etitioner assessee was allowable, and that the rejection of the same was not on valid ground. He, therefore, submitted that following the decision of the Hon'ble Gujarat High Court, the Tribunal should allow the appeal of the assessee. 6. On the other hand, the DR vehemently argued and supported the order of the DIT(Exemptions). 7. We have heard the rival submissions and perused the orders of the lower authorities and materials available on record. We find that similar issue came up before the Hon'ble Gujarat High Court in the case of Gujarat State Plastic Manufacturers' Association (supra), wherein the assessee was denied registration under section 12A of the Act on the ground that the objects of the association were aimed at benefit....

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....Court, having regard to the obligatory functions enjoined on the State Bar Counsel under the Advocate Act, 1961 the Bar Council could be regarded as a body intended to advance the object of general public utility. The Hon'ble Gujarat High Court thereafter went on to observe that the Rule 3 states that the Gujarat State Plastic Manufacturers' association was established with a view to protect general interest of plastic manufacturers and to encourage allied interest and form cooperation amongst them; to resolve any dispute between the members of the association and other persons; to do all such work directly or indirectly for fulfilling the above objection of the association. It was also stated that the association will not do any act for it....