The Tax Publishers2020 TaxPub(DT) 2818 (Del-Trib) : (2020) 183 ITD 0407

INCOME TAX ACT, 1961

Section 12AA

Where assessee-trustee committee, established under Bar Council of Delhi, was engaged in safeguarding the rights, privileges and interest of advocates, and its dominant purpose was advancement of general public utility within meaning of section 2(15), as such, genuineness of its activities and object of charitable purpose was proved.

Charitable trust - Denial of registration under section 12AA - Assessee-Advocate Welfare Fund Trustee Committee, whether having charitable objective -

Assessee was Advocate Welfare Fund Trustee Committee, constituted under section 4 of the Advocates Welfare Act, 2001, by Central Government of India as provided in Chapter-III of Advocates Welfare Fund Act, 2001. It filed applications in Form No.10A and 10G seeking registration under section 12AA and exemption under section 80G. CIT(E) rejected same on ground that assessee failed to furnish balance sheet and income and expenditure account despite called for. Held: Assessee-trustee committee being established under Bar Council of Delhi being engaged in safeguarding the rights, privileges and interest of the advocates, its dominant purpose was advancement of general public utility within meaning of section 2(15). As such, genuineness of its activities and object of charitable purpose was proved, thus it was entitled for registration under section 12AA and consequent exemption under section 80G.

Followed:Bar Council of Delhi v. CIT (Exemption) 2020 TaxPub(DT) 2730 (Del-Trib)

REFERRED : American Hotel & Lodging Association Educational Institute v. CBDT & Ors. (2008) 301 ITR 86 (SC) : 2008 TaxPub(DT) 2007 (SC) CIT v. Bar Council of Maharashtra (bar Council Of India And Bar Council of Gujarat interveners) (1981) 130 ITR 28 (SC) : 1981 TaxPub(DT) 0948 (SC) CIT v. A.R. Trust (2017) 402 ITR 161 (Allahabad) : 2017 TaxPub(DT) 4287 (All-HC) CIT v. Wilsonia College Society (2017- TIOL-1051-HC-ALL-IT) : 2017 TaxPub(DT) 1404 (All-HC) Ms. Sree Anjaneya Medical Trust v. CIT (2016) 382 ITR 399 (Ker) : 2016 TaxPub(DT) 1435 (Ker-HC) CIT v. Baba Kartar Singh Dukki Educational Trust (2014) 221 taxman 493 (P&H) : 2014 TaxPub(DT) 1001 (P&H-HC) DIT v. Foundation Of Ophthalmic & Optometry Research Education Centre (2012) 355 ITR 361 (Del.) : 2012 TaxPub(DT) 3100 (Del-HC) CIT v. National Institute Of Aeronautical Engineering Educational Society (2009) 315 ITR 428 (Uttaranchal) : 2009 TaxPub(DT) 1894 (Uttarakhand-HC) Self Employers Service Society v. CIT (2001) 247 ITR 18 (Kerala) : 2001 TaxPub(DT) 0608 (Ker-HC) Kirti Chand Tarawati Charitable Trust v. DIT (Exemption) (1998) 232 ITR 11 (Delhi) : 1998 TaxPub(DT) 1271 (Del-HC) Bar Council Of Maharashtra v. CIT (1980) 126 ITR 27 (Bom) : 1980 TaxPub(DT) 0461 (Bom-HC) Shri Nathji Education Foundation v. C.I.T. [ITA No.809/LKW/2014, ITA No.815/LKW/2014, dt. 26-2-2015] Jammu Development Authority v. U.O.I & Anr. (2014-TIOL-115-SC-IT)

FAVOUR : In assessee's favour

A.Y. :

IN THE ITAT, DELHI BENCH

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