2020 (9) TMI 957

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.... the appeal before the Tribunal. In this regard, Ld. AR brought our attention towards the affidavit filed by the assessee as well as the affidavit of the Ld. Counsel for the assessee seeking condonation of delay wherein the reason for not filing the appeal within the prescribed time limit was explained. For reference, the relevant portions from the affidavit is extracted herein below:- "I, M.V. Anil Kumar S/o. M.V. Subba Rao, Advocate, C/o. M. Anandam & Co., Chartered Accountants, 7A, Surya Towers, Secunderabad, do hereby affirm and state on oath that: ...... ...... 3. As I was busy with filing of income tax returns and tax audit during that period, I forgot to inform the client of the receipt of the order. 4. I have sent the Form 36 along with the petition for condonation of delay and affidavit for signature of the President of the NNF State Chapter on 19/11/2018. 5. The Signed copies have been received on 20/11/2018 and we have filed the same now. As a result, there is a delay of 11 days. 6. I pray that the delay of 11 days in filing the above appeal may kindly be condoned and the appeals be admitted." 4. After hearing the submissions of the Ld. AR and on perusal o....

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.... the assessee for granting registration U/s. 12AA and recognition U/s 80G of the Act. 8. At the outset, the Ld. AR referred to the paper book filed by the assessee which contain the Memorandum along with Rules & Regulations of the assessee Society and pointed out to the aims and objects of the assessee society and argued stating that the objects of the society was with respect to General Public utility as defined U/s. 2(15) of the Act. It was therefore pleaded that the Ld. CIT (E) may be directed to grant registration U/s. 12AA of the Act. The Ld. AR also relied on the decision rendered by the Hon'ble Rajasthan High Court in the cases, CIT (E) vs. Anesthesia Society reported in 101 Taxmann.com 227 (2019) and the decision in the case of CIT vs. Jodhpur Chartered Accountant Society reported in 258 ITR 548 to justify his stand. The Ld. DR on the other hand argued in support of the order of the Ld. CIT (E) and requested for confirming his order. 9. We have heard the rival submissions and carefully perused the materials on record. For reference, the aims and objectives of the assessee society are extracted herein below:- "3. AIMS & OBJECTIVES: 1. To encourage and advance the knowl....

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....ciety. Relying upon a decision of the Hon'ble Supreme Court in the matter of Ahmedabad Rana Caste Association v. CIT [1971] 82 ITR 704 and a Bench decision of this court in CIT v. Jodhpur Chartered Accountants Society [2003] 127 Taxman 90/[2002] 258 ITR 548 (Raj.), the ITAT held that the assessee society is eligible for the benefit of registration under Section 12A of the Act. 4. In Ahmedabad Rana Caste Association's case (supra), the Supreme Court while dealing with the issue as to whether an object of the public trust beneficial to a section of a public is an object of general public utility, observed:- '"It is well settled by now and the High Court also has rightly taken that view that 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 of mankind or all persons in a particular country or State. It is sufficient if the intention to benefit a section of the public as distinguished from a specified individual is present. This court in Commissioner of Income-tax v. Andhra Chamber of Commerce overruled the view of Beaumont C.J. in C....

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....laws, auditing, accounting, direct and indirect taxes are of great general public utility, at least to a section of people falling in the category of charitable institution. 6. In the backdrop of position of law settled by the Apex Court and this court as aforesaid, adverting to the facts of the present case, indisputably, the assessee society has been constituted to bring the doctors dealing in Anaesthesia speciality entitled to be registered with the Medical Council of India together for the purpose of inter alia the development of medical science, publication of research magazine, to promote the research and practical work and to organise the seminars etc. Thus, in the considered opinion of this court, merely because the society is primarily created for the benefit and convenience of Anesthetists, it cannot be said that the object of the society is confined to its members practising in Sriganganagar and Hanumangarh Districts. Obviously, the education programme and research work to be undertaken by the assessee society in larger perspective are going to benefit the public at large and therefore, the activities of the assessee society do fall within purview of general public uti....