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Thanks a lot probol. I need another clarification/assistance from you. In subsequent to my earlier query, the IT assessment officer held that our activities (which are conducting research and evaluation of governtment programs intended for mostly for poor people. The assignments are given to us from the governtment departments. We do not have any other income/activity from other private parties). are not charity in nature and can not be considered for exemption. In subsequent years we had 12 A registration. I want two things
a) Does the pronouncement of the IT assessment officer about our activities will have effect in future??
b) What is the position of law when comes to research activities of govt programs. I know of so many organisations whichst works as society have this as main activity. How can an IT assessment officer ignore all such established practices?
Thank you

Hi,

I am a researcher funning a voluntary organisation in AP. I had a delay registration of 12 A when we started the organisation and we have been filing IT returns with audited statements. The year in which we did not have the 12A was pick up by the asessment officer and demanded bribe from us. When refused he slapped a demand notice for more than 1.5 lakhs for the assessment year on the pretext that our research activities do not come under the purview of charitable purpose. However when we went to appeal we noticed that we had received an advance of Rs. 5 Lkahs for executing the work in the next financial year. Can we claim that advance can not be treated as income for that particular year?? Are there any specific ourt judgements on this??

Thanks
Researcher