{"id":3324,"date":"2011-06-12T18:00:07","date_gmt":"2011-06-12T12:30:07","guid":{"rendered":"http:\/\/itatonline.org\/archives\/?p=3324"},"modified":"2011-06-12T18:00:07","modified_gmt":"2011-06-12T12:30:07","slug":"grameen-initiative-for-women-vs-dit-e-itat-mumbai-registration-as-public-trust-not-necessary-for-s-12a-charity-registration","status":"publish","type":"post","link":"https:\/\/itatonline.org\/archives\/grameen-initiative-for-women-vs-dit-e-itat-mumbai-registration-as-public-trust-not-necessary-for-s-12a-charity-registration\/","title":{"rendered":"Grameen Initiative for Women vs. DIT (E) (ITAT Mumbai)"},"content":{"rendered":"<table width=\"150\" border=\"0\" align=\"right\">\n<tr>\n<td><a href=\"https:\/\/itatonline.org\/archives\/?dl_id=452\" onclick=\"if (event.button==0) \r\n     setTimeout(function () { window.location = 'http:\/\/itatonline.org\/downloads.php?varname=dl_id=452&varname2=grameen_non_regn_charity.pdf'; }, 100)\" ><strong>Click here to download the judgement (grameen_non_regn_charity.pdf) <\/strong> <\/a><\/p><\/td>\n<\/tr>\n<\/table>\n<p><strong><br \/>\nRegistration as Public Trust not necessary for s. 12A &#8220;Charity&#8221; registration<br \/>\n<\/strong><\/p>\n<p>The assessee, a company registered under s. 25 of the Companies Act applied for registration as a \u201ccharitable institution u\/s 12A of the I. T. Act. The Director (Exemptions), relying on <strong>Bhraman Madhav Murthi Mandal vs Joint Charity Commissioner<\/strong> 43 Comp Cas 361 (Bom), rejected the application on the ground that <em>registration with the Charity Commissioner was a condition precedent for registration u\/s 12A<\/em> and that registration could not be granted for failure to produce the Charity Commissioner&#8217;s certificate. On appeal by the assessee, HELD allowing the appeal:<\/p>\n<blockquote><p>In <strong>Bhraman Madhav Murthi Mandal vs Joint Charity Commissioner<\/strong>, the Court dealt with the issue whether a company holding property for public religious and charitable purposes is required to be registered under the Public Trust Act. This does not mean that <strong>registration as a public trust is a condition precedent<\/strong> for grant of registration u\/s 12A.  <strong><em>There is  no requirement in the Income-tax Act that the institution constituted for advancement of charity, must be registered as a trust under the Public Trusts Act<\/em><\/strong> (<strong>Agriculture Produce and Market Committee<\/strong> 291 ITR 419 (Bom) &#038; <strong><a href=\"http:\/\/itatonline.org\/archives\/index.php\/disha-india-micro-credit-vs-cit-itat-delhi-activity-of-giving-micro-finance-earning-interest-is-charitable-purpose\">Disha India Micro Credit<\/a><\/strong> (Del) followed)<\/p><\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>In <strong>Bhraman Madhav Murthi Mandal vs Joint Charity Commissioner<\/strong>, the Court dealt with the issue whether a company holding property for public religious and charitable purposes is required to be registered under the Public Trust Act. This does not mean that <strong>registration as a public trust is a condition precedent<\/strong> for grant of registration u\/s 12A.  <strong><em>There is  no requirement in the Income-tax Act that the institution constituted for advancement of charity, must be registered as a trust under the Public Trusts Act<\/em><\/strong> (<strong>Agriculture Produce and Market Committee<\/strong> 291 ITR 419 (Bom) &#038; <strong><a href=\"http:\/\/itatonline.org\/archives\/index.php\/disha-india-micro-credit-vs-cit-itat-delhi-activity-of-giving-micro-finance-earning-interest-is-charitable-purpose\">Disha India Micro Credit<\/a><\/strong> (Del) followed)<\/p>\n<div class=\"read-more\"><a href=\"https:\/\/itatonline.org\/archives\/grameen-initiative-for-women-vs-dit-e-itat-mumbai-registration-as-public-trust-not-necessary-for-s-12a-charity-registration\/\">Read more &#8250;<\/a><\/div>\n<p><!-- end of .read-more --><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[4,8],"tags":[],"class_list":["post-3324","post","type-post","status-publish","format-standard","hentry","category-all-judgements","category-tribunal"],"acf":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/3324","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/comments?post=3324"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/3324\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/media?parent=3324"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/categories?post=3324"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/tags?post=3324"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}