2022 (1) TMI 26

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....and the society was registered under the Societies Registration Act, 1860 on 20.03.2013 vide Certificate No. 188 of 2012-13 with Additional Registrar of Societies (Punjab), Bathinda(APB, Pg. 1). The assessee society filed an application in Form 10A Dated 19.07.2015 with the CIT(E), Chandigarh on 20.07.2015 for seeking registration u/s 12A of the Income tax Act, 1961 and the same was rejected by CIT(E), Chandigarh vide order Dated 29.01.2016 by observing in Para 6 of the impugned order that the activities of the society at best can be assumed to be guided by the principles of mutuality and does not bestow upon the society the characters inherent in "Charitable Purpose". 3. The Ld. AR submitted that on the facts of the case and in law, the....

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.... held that the claim u/s 11 of a bar council cannot be ruled out on the plea that a specific provision therefor exists in 10(23A). The other case law cited for reference are as follows: (i) Society of Indian Automobile Manufacturers, New Delhi with ITA No. 4837/Del/2012 Dated 06.06.2016 placed at page 5-23 of Paper Book of Case Laws and relevant decision is in para 11 at page 22. ii) Rejoice Ministries, Coimbatore with ITA No. 1938/Madras/2014 Dated 12.08.2015 placed at page 24-30 of Paper Book of Case Laws and relevant decision is in para 6 at page 26 and 30. iii) Shishu Niketan Panchkula Educational Society with ITA No. 104 of 2014 (O & M) (P & H HC) Dated 01.07.2014 placed at page 87-91 of Paper Book o....

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....al world by attending over various conferences on new innovations in the medical field. 6. In the present scenario, now every professional person whether doctor, advocate, or CA will have to remain up to date with new technology where such knowledge is acquired/gained through web conferences which are being held on line through webinars. The submitted that such conferences/webinars are being conducted both free and nominal charges. In our view, the contention of the Ld. AR that the activities of the association of holding conferences etc. amount to charitable activities has merits and therefore, the Ld. CIT(E) was justified inassuming that the assessee society was to be guided by the principles of mutuality and doesnot bestow upon the so....