1990 (6) TMI 5

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....nd members and between members and their employees, the Tribunal was right in upholding the denial of the exemption claimed under section 10(24) of the Income-tax Act, 1961 ? " In this proceeding, the assessment years involved are 1977-78, 1978-79 and 1979-80 and 1974-75 for which the relevant periods of account are calender years 1976, 1977, 1978 and 1973 respectively. The assessee is an association registered under the Trade Unions Act, 1926. The question of law raised in this reference also came up for consideration before the Tribunal in I. T. A. Nos. 5809 and 5810/(Cal) of 1965-66 for the assessment years 1960-61 and 1961-62. The assessee did not come to this court by way of reference against that decision of the Tribunal. The asses....

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....ain from any Government or any public authority or any company, body corporate, firm or person, bounties, subsidies, grants or donations for the purpose of the association on such condition and in such manner as the association shall think fit; (ix) To encourage the use of standard forms of contract in the trade and to assist in securing general recognition of and adherence to established trade customs and practices ; (x) To work for the proper definition of standards of quality of jute and jute products and to encourage the maintenance of these standards ; (xi) To provide training facilities in jute technology for the benefit of the members ; (xii) To promote sound relations between the members and their employees through the o....

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....om other sources' of a registered union within the meaning of the Indian Trade Unions Act, 1926 (XVI of 1926), formed primarily for the purpose of regulating the relations between workmen and employers or between workmen and workmen ;" I am unable to uphold this contention of Mr. Bhattacharjee. In order to succeed in this reference, the assessee will have to establish that the association was formed primarily for the purpose of regulating the relations between workmen and employers and/or between workmen and workmen. If each one of the objects of the association is to be treated as a primary object, then it cannot be said that the association was "formed primarily" for any particular object. Sub-clause (xii) of clause (3) of the Rules an....