INCOME TAX ACT, 1961

Section 12AA

Charitable trust - Cancellation of registration - Non-carrying out any charitable activities for purpose of public at large -

Assessee society failed to produce any supporting evidence for carrying out any charitable activities for purpose of public at large. Therefore, registration under section 12AA was cancelled by department, which was upheld by ITAT and High Court. The assessee filed review petition against the order on the ground that charitable activity claimed to have been carried on is basically holding of a camp for promoting Urologists so that more and more patients visit these Urologists.Held: The assessee-society was found to be basically in the nature of club of Urologists Doctors for mutual benefit of Doctors, who were members of the assessee. Genuineness of the activities of the assessee as charitable in nature was not proved by the assessee since the assessee failed to produce books of accounts. There was no other ground pointed out by the assessee showing any manifest error on the record. Thus, the review petition was dismissed.