Building Committee (Society) Barnala v. CIT (2021) 190 ITD 138 / 89 ITR 1 / 212 TTJ 128 / 202 DTR 121 (Chd.)(Trib.)

S. 12AA : Procedure for registration-Trust or institution-Construction of chambers for lawyers-Supervise and regulate for benefit of lawyers community at large-Denial of registration was held to be not justified. [S. 2(15)]

Society was formed by lawyers which work for construction of chambers to its members, its allotment, besides environment protection viz. growing trees, and that of saving people from drug addictive disorder, to save and educate girl child and also to spread legal awareness among general public. On appeal the Tribunal held that  society was working to control, supervise and regulate a profession for benefit of lawyers community at large and  it was clear that primary or dominant purpose of assessee-society was advancement of object of general public utility within meaning of section 2(15). Denial of registration was held to be not justified.