Mahaveer Charitable Society, Pratapgarh V. CIT(E), Jaipur

ITA 282/JODH/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 6348 (ITAT-JODHPUR)
• Duration Of Justice: 2 year(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-09-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2019-2020
• Appeal Filed On: 23-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANCHITA KUMAR
• Assessee Lawyers: N R MERTIA
• Keywords: Charitable institution; Cancellation of registration; TDS
• Section: 260A; 133(6); 12A; 194C; 12AA; 274; 13; 10(23C); 54; 12

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCH , JODHPUR BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SING H YADAV, AM ITA. NO. 282/JODH/2019 MAHAVEER CHARITABLE SOCIETY, BURHANI SHOPPING CENTRE PRATAPGARH VS. COMMISSIONER OF INCOME- TAX (E), KAILASH HEIGHT, LAL KOTHI, TONK ROAD, JAIPUR PAN/GIR NO.: AAAAM9649Q APPELLANT RESPONDENT ASSESSEE BY : SH. N. R. MERTIA (CA) REVENUE BY : SMT. SANCHITA KUMAR (CIT) DATE OF HEARING : 09/08/2021 DATE OF PRONOUNCEMENT : 09/09/2021 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGA INST THE ORDER OF LD. CIT EXEMPTION, JAIPUR PASSED U/S 12AA(1)(B)(II) OF THE ACT DATED 28.06.2019 WHEREIN HE HAS DENIED THE REGISTRATION T O THE ASSESSEE TRUST U/S 12AA OF THE ACT. 2. DURING THE COURSE OF HEARING, THE LD. AR SUBMITT ED THAT THE ASSESSEE TRUST IS ENGAGED IN PROVIDING MEDICAL RELI EF TO THE POOR WHICH INCLUDES PROVIDING AMBULANCE SERVICES ON COST RECOV ERY BASIS. IT WAS SUBMITTED THAT THE ASSESSEE TRUST HAS BEEN ARRANGIN G FREE MEDICAL CAMPS TO PROVIDE MEDICAL RELIEF TO THE POOR AND IT HAS ALSO BEEN PROVIDING FREE MEDICINES AND FOOD TO THE PATIENTS D URING THE MEDICAL CAMPS. IT WAS SUBMITTED THAT THE ASSESSEE TRUST HAS ALSO BEEN PROVIDING AMBULANCE SERVICES IN CASE OF NON-AVAILABILITY OF T HE AMBULANCE OR ITA NO. 282/JODH/2019 MAHAVEER CHARITABLE SOCIETY, PRATAPGARH VS. COMMIS SIONER OF INCOME-TAX (E), JAIPUR 2 DRIVER TO THE CITY CIVIL HOSPITALS AND HAD BEEN REC EIVING PAYMENTS AGAINST SUCH SERVICES FROM HOSPITAL WHICH ARE UTILI ZED TOWARDS PROVIDING SUCH SERVICES AND SMALL SURPLUS WHICH REMAINS IS AG AIN UTILIZED TOWARDS THE CARRYING ON OTHER CHARITABLE ACTIVITIES AS PER THE AIMS AND OBJECTS OF ASSESSEE SOCIETY WHICH ARE CLEARLY CHARITABLE IN NA TURE AS PER SEC. 2(15) OF THE I.T ACT. IT WAS SUBMITTED THAT THE LD. CIT( E) HAS FAILED TO CONSIDER THE AIMS AND OBJECTS OF THE ASSESSEE TRUST AND HAS REFERRED TO THE RECEIPT AND EXPENDITURE ACCOUNT WHICH ARE THE S UBJECT MATTER OF ASSESSMENT PROCEEDINGS AND NOT WHILE DECIDING THE A PPLICATION SEEKING REGISTRATION U/S 12AA OF THE ACT. IT WAS ACCORDINGL Y SUBMITTED THAT THE ASSESSEE SOCIETY WAS ENGAGED IN CHARITABLE ACTIVITI ES BY WAY OF PROVIDING MEDICAL RELIEF TO THE POOR AND PUBLIC AT LARGE AND NOT BY WAY OF PROVIDING ANY GENERAL PUBLIC UTILITY AS HELD BY THE LD. CIT(E) AND THEREFORE, THE PROVISO TO SECTION 2(15) OF THE ACT WHICH IS ONLY APPLICABLE IN CASE OF ANY OTHER OBJECTS OF GENERAL PUBLIC UTILITY IS NOT APPLICABLE IN THE INSTANT CASE AND HAS BEEN WRONGLY INVOKED BY THE LD. CIT(E). IN SUPPORT, RELIANCE WAS PLACED ON THE FOLL OWING DECISIONS: INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA AND ANO THER VS. DIRECTOR-GENERAL OF INCOME-TAX (EXEMPTIONS) AND OTH ERS [2013] 358 ITR 91 (DEL) DIRECTOR OF INCOME-TAX VS. BHARAT DIAMOND BOURSE [2 003] 259 ITR 280 (SC) SAMARPAN SAMITI VS. CIT-II, AGRA (ITAT AGRA) DATED 22.06.2012. IT WAS ACCORDINGLY SUBMITTED THAT NECESSARY DIRECTI ONS MAY BE ISSUED TO THE LD. CIT(E) TO GRANT REGISTRATION TO THE ASSESSE E SOCIETY. ITA NO. 282/JODH/2019 MAHAVEER CHARITABLE SOCIETY, PRATAPGARH VS. COMMIS SIONER OF INCOME-TAX (E), JAIPUR 3 3. PER CONTRA, THE LD. CIT/DR SUBMITTED THAT DURING THE COURSE OF PROCEEDINGS BEFORE THE LD CIT(E) IN CONNECTION WITH ASSESSEES TRUST APPLICATION SEEKING REGISTRATION U/S 12AA, INFORMAT ION WAS CALLED U/S 133(6) OF THE ACT FROM THE PRINCIPAL MEDICAL OFFICE R, PRATAPGARH AND AS PER HIS LETTER DATED 25.06.2019, HE HAS SUBMITTED T HE DETAILS OF PAYMENT MADE TO THE ASSESSEE SOCIETY AND DETAILS OF TDS BEING DEDUCTED ALONG WITH COPY OF THE AGREEMENT. IT WAS S UBMITTED THAT ON PERUSAL OF THE DETAILS SO SUBMITTED, THE LD. CIT(E) NOTED THAT THE ASSESSEE TRUST IS ENGAGED IN THE BUSINESS OF PROVID ING MAN POWER AND CONTRACTUAL SERVICES OF PROVIDING AMBULANCE VAN. IT WAS FURTHER SUBMITTED THAT THE LD. CIT(E) HAS ALSO ANALYZED THE INCOME AND EXPENDITURE ACCOUNTS AND OTHER DETAILS SUBMITTED BY THE ASSESSEE INCLUDING THE OBJECTS DEED AND THE RELEVANT FINDING S ARE CONTAINED AT PARAS 3 TO 5 OF HIS ORDER WHICH READS AS UNDER:- 3. DURING THE PROCEEDINGS U/S 12AA, THE APPLICANT HAS FURNISHED VARIOUS DETAILS VIZ. DETAILS OF ACTIVITIES CARRIED OUT BY APPLICANT SOCIETY, FINANCIAL ACCOUNTS OF FY 2015-16, 2016-17, 2017-18, OBJECT DEED ETC. ON EXAMINATION OF THE DETAILS FURNISHED BY THE APPL ICANT VIDE FINANCIAL ACCOUNTS OF FY 2015-16, 2016-17, 2017-18 AND DETAIL S PROVIDED BY PRINCIPAL MEDICAL OFFICER, PRATAPGARH, IT IS REVEAL ED THAT APPLICANT IS ENGAGED IN THE BUSINESS OF PROVIDING MAN POWER AND CONTRACTUAL SERVICES OF AMBULANCE VAN TO PRINCIPAL MEDICAL OFFI CER, PRATAPGARH. IT IS CLEARLY EVIDENT THAT THE SOCIETY IS GETTING RECEIPTS FOR PROVIDING AMBULANCE VAN AND MAN POWER. FURTHERMORE, THE CLAUSES OF AGREEMENT FOR PROVIDING AMBULANCE VAN ON CONTRACT B ASIS ARE ALSO EXAMINED AND IT IS NOTICED THAT APPLICANT SOCIETY I .E. MAHAVEER CHARITABLE SOCIETY WILL PROVIDE AMBULANCE ON 365 DA YS X 24 HOURS BASIS ITA NO. 282/JODH/2019 MAHAVEER CHARITABLE SOCIETY, PRATAPGARH VS. COMMIS SIONER OF INCOME-TAX (E), JAIPUR 4 & THE AMBULANCE WILL BE STATIONED IN THE HOSPITAL O NLY AND WILL BE PAID FOR SUCH SERVICES. MOREOVER, PRINCIPAL MEDICAL OFFICER HAS DEDUCTED T DS U/S 194C OF THE INCOME TAX ACT WHICH STRENGTHENS THE FACT THAT THE APPLICANT SOCIETY IS RECEIVING CONTRACTUAL RECEIPTS ON ACCOUN T OF PROVIDING AMBULANCE SERVICES. 3.1 FURTHER THE PRINCIPAL MEDICAL OFFICER, PRATAPGA RH HAS ALSO PROVIDED A COPY OF LETTER NO. PMO/RMRS/DDC/2015/172 DATED 22-08- 2015 ADDRESSED TO MAHAVEER CHARITABLE SOCIETY TO PR OVIDE 3 HELPERS (MANPOWER) @ RS. 4600/- PER HEAD PER MONTH. IT ALSO STRENGTHENS THE FACT THAT APPLICANT IS PROVIDING MANPOWER ON CONTRA CT BASIS AND GETTING RECEIPTS IN THE NAME OF SALARY RECEIPT FROM GOVT. 04. AS SUCH, THE INCOME FROM IMPUGNED BUSINESS OF P ROVIDING MAN POWER AND CONTRACTUAL SERVICES OF AMBULANCE VAN IS FORMING 76.55% FOR F.Y 2017-18, 86.60% FOR F.Y 2016-17, 81.72% FOR F.Y 2015-16 WHICH ARE MORE THAN 20% I.E. IN CONTRAVENTION TO THE PROV ISIONS LAID DOWN IN 1 ST PROVISO TO SEC. 2(15). HENCE, THE APPLICANT FAILS CONDITION (B) OF THE PROVISO. FURTHER, SUCH COMMERCIAL ACTIVITIES ARE NO T THE INCIDENTAL BUT ARE PRE-DOMINANT ACTIVITY OF THE APPLICANT. HENCE, THE ASSESSEE ALSO FAILS CONDITION (A) OF THE PROVISO. THEREFORE, AS PER THE PROVISO, SUCH ACTIVITY IN THE NATURE OF ADVANCEMENT OF AN OBJECT OF GPU SH ALL NOT QUALIFY AS CHARITABLE ACTIVITY. 05. BASED ON ABOVE DISCUSSION, IT IS CLEAR THAT THE ACTIVITIES OF THE APPLICANT SOCIETY ARE NOT CHARITABLE IN NATURE AS I T IS PREDOMINANTLY CARRYING OUT BUSINESS OF PROVIDING MAN POWER AND CO NTRACTUAL SERVICES OF AMBULANCE VAN. THE APPLICANT SOCIETY CANNOT BE H ELD AS CHARITABLE WITHIN THE MEANING OF SEC. 2(15) OF THE INCOME-TAX ACT, 1961. BASED ON ITA NO. 282/JODH/2019 MAHAVEER CHARITABLE SOCIETY, PRATAPGARH VS. COMMIS SIONER OF INCOME-TAX (E), JAIPUR 5 ABOVE, I AM SATISFIED THAT THE APPLICANT TRUST IS N OT FIT FOR REGISTRATION AND, THEREFORE, REGISTRATION U/S 12AA IS REJECTED. 4. IT WAS ACCORDINGLY SUBMITTED THAT THERE IS NO IN FIRMINITY IN THE ORDER SO PASSED BY THE LD CIT(E) IN DENYING REGISTR ATION U/S 12AA AND THE SAME MAY BE CONFIRMED AND THE APPEAL OF THE ASS ESSEE BE DISMISSED. 5. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. THE RELEVANT PROVISIONS WHICH ARE UNDER CONSIDERATION IS SECTION 2(15) WHICH DEFINES THE TE RM CHARITABLE PURPOSE AND THE SAME READS AS UNDER: 2(15) CHARITABLE PURPOSE' INCLUDES RELIEF OF THE POOR, EDUCATION, YOGA, MEDICAL RELIEF, PRESERVATION OF ENVIRONMENT (INCLUDING WATERS HEDS, FORESTS AND WILDLIFE) AND PRESERVATION OF MONUMENTS OR PLACES OR OBJECTS OF A RTISTIC OR HISTORIC INTEREST, AND THE ADVANCEMENT OF ANY OTHER OBJECT OF GENERAL PUBLIC UTILITY: PROVIDED THAT THE ADVANCEMENT OF ANY OTHER OBJECT OF GENERAL PUBLIC UTILITY SHALL NOT BE A CHARITABLE PURPOSE, IF IT INVOLVES THE CARRYING ON OF ANY ACTIVITY IN THE NATURE OF TR ADE, COMMERCE OR BUSINESS, OR ANY ACTIVITY OF RENDERING ANY SERVICE IN RELATION TO ANY TRADE, COMMERCE OR BUSIN ESS, FOR A CESS OR FEE OR ANY OTHER CONS IDERATION, IRRESPECTIVE OF THE NATURE OF USE OR APPLICATION, OR RETENTION, OF THE INCOME FROM SUCH ACTIVITY, UNLESS ITA NO. 282/JODH/2019 MAHAVEER CHARITABLE SOCIETY, PRATAPGARH VS. COMMIS SIONER OF INCOME-TAX (E), JAIPUR 6 (I) SUCH ACTIVITY IS UNDERTAKEN IN THE COURSE OF ACTUAL CARRYING OUT OF SUCH ADVANCEMENT OF ANY OTHER OBJECT OF GENE RAL PUBLIC UTILITY; AND (II) THE AGGREGATE RECEIPTS FROM SUCH ACTIVITY OR ACTIVI TIES DURING THE PREVIOUS YEAR, DO NOT EXCEED TWENTY PER CENT OF THE TOTAL RECEIPTS, OF THE TRUST OR INSTITUTION UNDERTAKING SUCH ACTIVITY OR ACTIVITIES, OF THAT PREVIOUS YEAR. 6. THE EXPRESSION CHARITABLE PURPOSE HAS BEEN INT ERPRETED BY THE HONBLE SUPREME COURT AND HONBLE HIGH COURTS IN A CATENA OF DECISIONS OVER A PERIOD OF TIME AND THERE IS A RICH JURISPRUD ENCE WHICH IS AVAILABLE AND CAN BE GAINFULLY REFERRED TO. THE HONBLE DELH I HIGH COURT IN CASE OF ICAI VS. DGIT (EXEMPTIONS) (SUPRA) HAS HELD AS U NDER (PAGE 110):- ALTHOUGH, THIS COURT HAS HELD THAT THE ACTIVITIES OF THE PETITIONER FELL WITHIN THE TERM 'EDUCATION', IT WAS NONETHELES S HELD THAT THE PETITIONER INSTITUTE FELL UNDER THE CATEGORY OF 'AD VANCEMENT OF ANY OBJECT OF GENERAL PUBLIC UTILITY' AS THE PETITIONER IS A STATUTORY BODY CONSTITUTED UNDER THE ICAI ACT AND ITS FUNDAME NTAL OR DOMINANT OBJECT WAS TO EXERCISE CONTROL AND REGULAT E THE ACTIVITIES OF CHARTERED ACCOUNTANTS IN INDIA. THE R ELEVANT FINDING OF THIS COURT IS AS UNDER: 'THE PETITIONER-INSTITUTE WILL FALL UNDER THE SIXTH CATEGORY, I.E., ADVANCEMENT OF ANY OTHER OBJECT OF GENERAL PU BLIC UTILITY. THE PETITIONER-INSTITUTE CANNOT BE REGARDE D AS AN EDUCATIONAL INSTITUTE AS THE PETITIONER'S MAIN OR PREDOMINANT OBJECTIVE IS TO REGULATE THE PROFESSION OF, AND THE CONDUCT OF, CHARTERED ACCOUNTANTS ENROLLED WITH THEM. THE PETITIONER IS A STATUTORY AUTHORITY UNDER THE C HARTERED ACCOUNTANTS ACT, 1949 ('THE CA ACT') AND ITS FUNDAM ENTAL OR DOMINANT FUNCTION IS TO EXERCISE OVERALL CONTROL AND REGULATE THE ACTIVITIES OF THE MEMBERS/ENROLLED CHA RTERED ITA NO. 282/JODH/2019 MAHAVEER CHARITABLE SOCIETY, PRATAPGARH VS. COMMIS SIONER OF INCOME-TAX (E), JAIPUR 7 ACCOUNTANTS. THIS IS APPARENT FROM THE CA ACT AND T HE REGULATIONS FRAMED UNDER THE SAID ACT.' THIS COURT WHILE DISMISSING THE APPEAL (ITA NO. 274 /2012) PREFERRED BY THE REVENUE UNDER SECTION 260A OF THE ACT AGAINST THE ORDER DATED 16.06.2011 PASSED BY THE TRIBUNAL I N RELATION TO THE ASSESSMENT YEAR 2007-08 BY ITS JUDGMENT DATED 1 1.5.2012 HELD AS UNDER: 'AS HELD BY THIS COURT IN ITS DECISION DATED 19.9.2 011 IN WRIT PETITION NO.1927/2010 ENTITLED AS INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA V. DIT, DELHI AND OTHERS, THE DOMINANT PURPOSE AND OBJECTIVE OF THE INSTITUTE IS TO REGULATE THE PROFESSION OF CHARTERED ACCOUNTANTS IN INDIA AND FOR THIS PURPOSE IT HOLDS ENTRANCE EXAMINATION, REGULATES THE CONDUCT OF THE MEMBERS AND PRESCRIBES AND FIXES THE ACCOUNTANCY STANDARDS ETC. NO DOUBT, THE ASSESSEE HOLDS CLASSES AND PROVIDES COACHING FACILI TIES FOR THE MEMBERS AND ARTICLED CLERKS ETC. WHO WANT TO AP PEAR IN THE EXAMINATION CONDUCTED BY THE INSTITUTE OF CHART ERED ACCOUNTANTS, BUT THESE CLASSES ARE NOT HELD FOR COA CHING OR FOR APPEARANCE IN AN EXAMINATION CONDUCTED BY SOME OTHER ENTITY/BODY. CONDUCTING OF COACHING CLASSES IS WITH THE PREDOMINANT OBJECT OF MAINTAINING AND UPHOLDING THE STANDARDS OF THE ACCOUNTANCY PROFESSION AND IN FURT HERANCE OF THE OBJECT AND PURPOSE FOR WHICH THE INSTITUTE I S ESTABLISHED, I.E., PROFESSIONAL EXCELLENCE AND PROM OTION OF ACCOUNTANCY AS A PREFERRED PROFESSION. MEMBERS OF PETITIONER INSTITUTE ATTEND COURSES/LECTURES ETC. T O SHARPEN THEIR SKILL AND KNOWLEDGE. THESE ARE ANCILLARY ACTI VITIES TO THE MAIN ACTIVITY PERFORMED AND THE OBJECT FOR WHIC H THE INSTITUTE HAS BEEN ESTABLISHED. 7. IN CASE OF COMMISSIONER OF INCOME TAX JODHPUR V S JODHPUR DEVELOPMENT AUTHORITY (DB INCOME TAX APPEAL NO. 63/12 DATED 5.07.2016) , THE HONBLE RAJASTHAN HIGH COURT HELD AS UNDER: ITA NO. 282/JODH/2019 MAHAVEER CHARITABLE SOCIETY, PRATAPGARH VS. COMMIS SIONER OF INCOME-TAX (E), JAIPUR 8 27. FROM VARIOUS DECISIONS OF THE HONBLE SUPREME COURT DISCUSSED HEREINABOVE, THE SETTLED POSITION OF LAW EMERGES IS THAT IF THE PRIMARY OR PREDOMINANT OBJECT OF AN INSTITUT ION IS CHARITABLE, ANY OTHER OBJECT WHICH MIGHT NOT BE CHARITABLE BUT WHICH IS ANCILLARY OR INCIDENTAL TO THE DOMINANT PURPOSE, MA Y BE INVOLVING ELEMENT OF PROFIT, WOULD NOT PREVENT THE INSTITUTIO N FROM BEING A VALID CHARITABLE TRUST. 28. IN THE BACKDROP OF SETTLED POSITION OF LAW DISC USSED HEREINABOVE, ADVERTING TO THE FACTS OF THE PRESENT CASE, INDUBITABLY, JDA IS A STATUTORY BODY CONSTITUTED AN D ESTABLISHED UNDER THE PROVISIONS OF SECTION 3 OF JDA ACT WITH A MAIN OBJECT TO SECURE THE INTEGRATED DEVELOPMENT OF JODHPUR REGION AND FOR THAT PURPOSE TO DISCHARGE INTER ALIA THE FUNCTIONS OF URBAN PLANNING INCLUDING PREPARATION OF MASTER DEVELOPMEN T PLAN AND ZONAL DEVELOPMENT PLANS; FORMULATION AND SANCTION O F THE PROJECTS AND SCHEMES FOR THE DEVELOPMENT OF JODHPUR REGION OR ANY PART THEREOF; EXECUTION OF THE PROJECT AND SCHE MES DIRECTLY BY ITSELF OR THROUGH A LOCAL AUTHORITY OR OTHER AGENCY ; COORDINATING EXECUTION OF PROJECTS OR SCHEMES FOR THE DEVELOPMEN T OF JODHPUR REGION SUPERVISION OR OTHERWISE ENSURING ADEQUATE S UPERVISION OVER THE PLANNING AND EXECUTION OF ANY PROJECT OR S CHEME THE EXPENSES OF WHICH IN WHOLE OR IN PART ARE TO BE MET FROM JODHPUR REGION DEVELOPMENT FUNDS; PREPARING SCHEMES AND ADV ISING THE CONCERNED AUTHORITIES, DEPARTMENT AND AGENCIES IN F ORMULATING AND UNDERTAKING SCHEMES FOR DEVELOPMENT OF AGRICULT URE HORTICULTURE, FORESTRY, DAIRY DEVELOPMENT, TRANSPOR T, COMMUNICATION, SCHOOLING, CULTURAL ACTIVITIES, SPOR TS, MEDICINE, TOURISM AND SIMILAR OTHER ACTIVITIES; TO PREPARE MA STER PLAN FOR TRAFFIC CONTROL AND MANAGEMENT; DEVISE POLICY AND P ROGRAMMES OF ACTION FOR SMOOTH FLOW OF TRAFFIC AND MATTERS CONNE CTED THEREWITH; UNDERTAKING HOUSING ACTIVITY IN JODHPUR REGION ETC. , ARE ESSENTIALLY THE FUNCTIONS, WHICH PROMOTE THE WELFAR E OF THE GENERAL PUBLIC. OF COURSE, WHILE DISCHARGING THE SA ID FUNCTIONS, THE JDA ALSO DISCHARGES FUNCTION TO ACQUIRE, HOLD, MANAGE AND DISPOSE OF PROPERTY MOVABLE OR IMMOVABLE AS MAY BE DEEMED NECESSARY AND ALSO ENTERS INTO CONTRACT, AGREEMENTS OR ITA NO. 282/JODH/2019 MAHAVEER CHARITABLE SOCIETY, PRATAPGARH VS. COMMIS SIONER OF INCOME-TAX (E), JAIPUR 9 ARRANGEMENTS WITH ANY PERSON OR ORGANIZATION MAY DE EM NECESSARY FOR PERFORMING ITS FUNCTION AND IN THIS P ROCESS, IT MIGHT BE EARNING INCOME BUT THE PRIMARY OBJECT OF THE JDA CERTAINLY DOES NOT INVOLVE ANY PROFIT MOTIVE WHATSOEVER. IT I S PERTINENT TO NOTE THAT AS PER THE PROVISIONS OF SECTION 51 OF TH E JDA ACT, FOR THE PURPOSE OF DISCHARGING THE STATUTORY FUNCTIONS, 'THE JODHPUR REGION DEVELOPMENT FUND' IS CREATED TO WHICH ALL MO NEY RECEIVED BY THE AUTHORITY IS CREDITED INCLUDING AMOUNT OF CO NTRIBUTION TO BE MADE BY THE STATE GOVERNMENT, SUCH OTHER MONEY AS M AY BE PAID TO THE AUTHORITY BY THE STATE GOVERNMENT, CENT RAL GOVERNMENT OR ANY OTHER AUTHORITY OR AGENCY BY WAY OF GRANT, LOANS ADVANCES OR OTHERWISE, INCOME DERIVED FROM PR EMIUM ON SECOND AND SUBSEQUENT SALE OF VACANT LAND, INCOME F ROM LEVY ON VACANT LAND, ALL FEES, COSTS AND CHARGES RECEIVED B Y THE JDA UNDER THE JDA ACT OR ANY OTHER LAW FOR TIME BEING I N FORCE, ALL MONEY RECEIVED BY THE JDA FROM THE DISPOSAL OF LAND BUILDINGS AND OTHER PROPERTY MOVABLE AND IMMOVABLE AND OTHER TRANSACTIONS INCLUDING LEASE MONEY, URBAN ASSESSMEN T DEVELOPMENT CHARGES AND OTHER SIMILAR CHARGES AND A LL MONEY RECEIVED BY WAY OF RENTS AND PROFITS OR IN ANY OTHE R MANNER OR FROM ANY OTHER SOURCE. A FORTIORI, AS PER THE MANDA TE OF SECTION 54 OF THE JDA ACT, ALL PROPERTY FUNDS AND OTHER ASS ETS VESTING IN THE JDA SHALL BE HELD AND APPLIED BY IT FOR THE PUR POSES AND SUBJECT TO THE PROVISIONS OF THE ACT. SUFFICE IT TO SAY THAT THE ENTIRE FUNDS OF THE JDA IS MANDATORILY REQUIRED TO BE UTILIZED FOR DISCHARGING THE FUNCTIONS TO ACHIEVE THE OBJECT OF INTEGRATED DEVELOPMENT OF JODHPUR REGION THUS, PREDOMINANT OBJ ECT OF THE JDA BEING TO SECURE THE INTEGRATED DEVELOPMENT OF T HE JODHPUR REGION WHICH IS UNDOUBTEDLY FALLS WITHIN THE EXPRES SION 'ADVANCEMENT OF ANY OTHER OBJECTS OF GENERAL PUBLIC UTILITY' WITHIN THE DEFINITION OF SECTION 2(15) OF THE ACT OF 1961 AND THEREFORE, ON ACCOUNT OF PROFIT BEING EARNED BY IT THROUGH SOM E OF THE ACTIVITIES, UNDERTAKEN BY IT, WHICH ARE ANCILLARY O R INCIDENTAL TO THE MAIN OBJECT OF GENERAL PUBLIC UTILITY, IT DOES NOT CEASE TO BE CHARITABLE IN CHARACTER SO AS TO RENDER IT INELIGIB LE TO CLAIM REGISTRATION UNDER SECTION 12A READ WITH SECTION 12 AA OF THE ACT OF 1961. AS A MATTER OF FACT, IT IS NOT EVEN THE CA SE OF THE ITA NO. 282/JODH/2019 MAHAVEER CHARITABLE SOCIETY, PRATAPGARH VS. COMMIS SIONER OF INCOME-TAX (E), JAIPUR 10 REVENUE THAT THE OBJECT OF GENERAL PUBLIC UTILITY S OUGHT TO BE ACHIEVED BY CONSTITUTION AND ESTABLISHMENT OF THE J DA AS SUCH, INVOLVE CARRYING ON OF ANY ACTIVITY FOR PROFIT AND THEREFORE, IT IS IMMATERIAL IF SOME INCOME IS EARNED BY ANCILLARY AN D INCIDENTAL ACTIVITIES, WHICH AS PER THE MANDATE OF THE RELEVAN T STATUTE, IS USED FOR ACHIEVING OR IMPLEMENTING SUCH OBJECT. THE GENUINENESS OF THE ACTIVITIES OF THE JDA, WHICH ARE REGULATED B Y THE PROVISIONS OF THE JDA ACT AND THE RULES MADE THEREUNDER, CANNO T BE DOUBTED. THUS, THE ORDER PASSED BY THE ITAT HOLDING THE JDA, JODHPUR ENTITLED FOR REGISTRATION UNDER SECTION 12A READ WITH SECTION 12AA OF THE ACT OF 1961, DOES NOT SUFFER FR OM ANY INFIRMITY OR ILLEGALITY. 8. IN CASE OF DIRECTOR OF INCOME TAX VS BHARAT DIAMOND BOURSE (SUPRA), THE HONBLE SUPREME COURT HELD AS UNDER: THOUGH THE ASSESSEE EARNED CERTAIN INCOME BY REASO N OF HIRING OF LOCKER FACILITIES AS INCIDENTAL TO THE MAIN CUST OM CLEARANCE FACILITIES MADE AVAILABLE TO MEMBERS AS WELL AS NON -MEMBERS, AND DEBITED THE EXPENSES INCURRED IN RESPECT OF CUS TOMS DEPARTMENT, TRANSPORT CHARGES, SECURITY CHARGES AND RENT FOR THE PREMISES, THESE EARNINGS MUST BE TREATED AS ANCILLA RY TO THE DOMINANT PURPOSE FOR WHICH THE DIAMOND BOURSE WAS E STABLISHED. THE CONSTITUTIONAL BENCH OF THE APEX COURT IN ADDL. CIT V. SURAT ART SILK CLOTH MFRS. ASSOCIATION [1980] 2 SCC 31 HA S HELD THAT IF THE PRIMARY OR DOMINANT PURPOSE OF THE INSTITUTION IS CHARITABLE AND ANOTHER WHICH, BY ITSELF MAY NOT BE CHARITABLE, BUT IS MERELY ANCILLARY OR INCIDENTAL TO THE PRIMARY OR DOMINANT OBJECT, IT WOULD NOT PREVENT THE INSTITUTION FROM VALIDLY BEING RECO GNIZED AS A CHARITY. THE TEST TO BE APPLIED IS, WHETHER THE OBJ ECT WHICH IS SAID TO BE NON-CHARITABLE IS THE MAIN OR PRIMARY OBJECT OF THE TRUST OR INSTITUTION OR IT IS ANCILLARY OR INCIDENTAL TO THE DOMINANT OBJECT WHICH IS CHARITABLE. APPLYING THE DOMINANT PURPOSE TEST TO THE ITA NO. 282/JODH/2019 MAHAVEER CHARITABLE SOCIETY, PRATAPGARH VS. COMMIS SIONER OF INCOME-TAX (E), JAIPUR 11 OBJECTS OF THE RESPONDENT-ASSESSEE, IT APPEARED THA T THERE WAS NO ESCAPE FROM THE CONCLUSION THAT IT WAS VALIDLY R ECOGNIZED AS AN INSTITUTION ESTABLISHED FOR CHARITABLE PURPOSE. THE ASSESSEE'S PRE- DOMINANT OBJECTS WERE: (I) TO ESTABLISH COMMON FACI LITIES REQUIRED TO PROMOTE EXPORTS OF DIAMONDS FROM INDIA AND TO PR OVIDE FOR THIS PURPOSE TRADING HALLS AND OTHER UTILITIES AT A CENT RAL PLACE FOR INDIAN EXPORTERS AND OVERSEAS BUYERS TO CARRY ON TR ADE AND COMMERCE IN DIAMONDS WITH SPEED AND IN SECURE CONDI TIONS, (II) TO ESTABLISH AND PROMOTE EFFECTIVE LIAISON BETWEEN DIAMOND TRADE AND INDUSTRY IN INDIA AND ABROAD WITH A VIEW TO PRO MOTING THEIR SALES FROM INDIA IN INTERNATIONAL MARKET, (III) TO PROMOTE, ADVANCE, PROTECT AND DEVELOP TRADE, COMMERCE AND IN DUSTRY IN INDIA RELATING TO EXPORTS AND IMPORTS OF DIAMONDS, AND (IV) TO DEVELOP INDIA AS MODERN AND SOPHISTICATED DIAMOND M ARKET BY ESTABLISHING AND MAINTAINING AN INTERNATIONAL TRADI NG CENTRE IN INDIA FOR ALL THOSE ENGAGED AS MANUFACTURES, TRADER S, EXPORTERS AND IMPORTERS, BROKERS/COMMISSION AGENTS OF DIAMOND S. THESE BEING THE PRE-DOMINANT OBJECTIVES, ONE SHOULD AGREE WITH THE VIEW TAKEN BY THE TRIBUNAL AS WELL AS THE HIGH COURT THAT THE ASSESSEE WAS RIGHTLY REGISTERED UNDER SECTION 11 BY TREATING IT AS AN INSTITUTION ESTABLISHED FOR CHARITABLE PURPOSE W ITHIN THE MEANING OF SECTION 2(15). 9. IN LIGHT OF AFORESAID LEGAL PROPOSITIONS LAID DO WN WHEREIN THE DOMINANT PURPOSE TEST HAS BEEN REITERATED BY THE HO NBLE COURTS TIME AND AGAIN AND WHICH CONTINUE TO BE VALID, LETS EXA MINE THE FACTS OF THE PRESENT CASE TO DETERMINE THE DOMINANT OBJECTIVES A ND PURPOSE OF THE ASSESSEE SOCIETY. THE ASSESSEE SOCIETY HAS BEEN F ORMED TO CARRY OUT THE FOLLOWING OBJECTS: ITA NO. 282/JODH/2019 MAHAVEER CHARITABLE SOCIETY, PRATAPGARH VS. COMMIS SIONER OF INCOME-TAX (E), JAIPUR 12 1- XJHC O VLGK; EJHTKSA DH LSOK DJUKA 2- XJHC O VLGK; EJHTKSA DKS FPFDRLK LSOK] NOKBZ;KA VKFN FU%KQYD MIYC/K DJKUKA 3- ,D O'KZ ESA US= FKFOJ DK VK;KSTU DJUKA 4- VLGK; O XJHC EJHTKSA DS IF; DK IZCU/K DJUKA MIJKSDR MN~NSK DH IWFRZ ESAS DKSBZ YKHK FUFGR UGHA GSAA 10. DURING THE COURSE OF PROCEEDINGS BEFORE THE LD CIT(E), IT WAS SUBMITTED THAT THE MAIN OBJECT OF THE SOCIETY IS AS SET OUT IN THE DEED OF CONSTITUTION OF THE SOCIETY. THE SOCIETY IS PERUSIN G THE SAID OBJECT SINCE ITS INCEPTION AND PROVIDING FREE MEDICAL HELP BY AR RANGING FREE MEDICAL CAMP OF EXPERT DOCTORS, FREE FOOD TO POOR AND NEEDY PATIENTS AND ALSO PROVIDING CONCESSIONAL AMBULANCE FACILITIES TO PATI ENT TO CARRY THEM TO THE NEAREST HOSPITAL. FURTHER THE SOCIETY IS ALSO A RRANGING MANY CAMPS AND OTHER ACTIVITIES IN THE FIELD OF MEDICAL HELP. THE REGISTERED OFFICE OF THE SOCIETY IS AT PRATAPGARH WHERE NONE OF THE GOOD MEDICAL FACILITY IS AVAILABLE AND IN CASE OF EMERGENCY, EVEN AMBULANCE IS ALSO NOT AVAILABLE TO CARRY THE PATIENTS TO THE NEARBY METRO PLACE FOR BETTER MEDICAL FACILITIES. TO CATER TO THE NEED OF AMBULAN CE, THE SOCIETY HAS PURCHASED AND OPERATED AMBULANCE ON COST RECOVERY B ASIS AND IT HAS BEEN CATEGORICALLY SUBMITTED THAT NONE OF THE INDIV IDUALS INVOLVED IN THE FUNCTIONING OF THE ASSESSEES SOCIETY IS ENTITLED T O SHARE IN ANY SURPLUS OR PROFITS OR BEAR THE LOSSES EXCEPT THE SOCIETY. SIMILAR CONTENTIONS HAVE BEEN ADVANCED BEFORE US AND WHICH WE HAVE NOTE D SUPRA. 11. WE THEREFORE FIND THAT PRIMARY AND THE DOMINANT OBJECT OF THE ASSESSEE SOCIETY IS TO PROVIDE MEDICAL RELIEF TO PO OR AND NEEDY PEOPLE AND NOT TO CARRY OUT ANY SUCH ACTIVITIES FOR THE PU RPOSES OF EARNING PROFIT. THE OBJECTIVE IS NOT TO EARN PROFIT RATHER THE OBJECTIVE IS TO PROVIDE MEDICAL FACILITY TO THE PEOPLE AND MAKE THE SAME ACCESSIBLE BY ITA NO. 282/JODH/2019 MAHAVEER CHARITABLE SOCIETY, PRATAPGARH VS. COMMIS SIONER OF INCOME-TAX (E), JAIPUR 13 PROVIDING AMBULANCE SERVICES. WHERE AS PART OF SUC H SERVICES, THE ASSESSEE HAS ENTERED INTO SOME ARRANGEMENT WITH LOC AL HOSPITAL WHEREBY THE AMBULANCES ARE PROVIDED TO THE NEEDY PA TIENTS, SUCH ACTIVITIES ARE IN FURTHERANCE OF ITS MAIN OBJECTIVE S OF PROVIDING MEDICAL RELIEF AND RELATED SERVICES/FACILITIES. THE ACT OF CHARGING OF FEES FOR SUCH SERVICES CANNOT BY ITSELF DIMINISH THE VERY OBJECTI VES OF SETTING UP OF THE ASSESSEE SOCIETY WHICH IS CLEARLY FOR CHARITABLE PU RPOSES AND NOT FOR PURPOSES OF PROFIT. SUCH FEES ARE TOWARDS RECOVERY OF COST OF PROVIDING THE AMBULANCE SERVICES IN TERMS OF DRIVER SALARY AN D REGULAR MAINTENANCE, WEAR/TEAR ETC AND NOMINAL SURPLUS WHIC H GET GENERATED FROM SUCH ACTIVITIES ARE AGAIN UTILIZED FOR THE PUR POSES OF ITS CHARITABLE ACTIVITIES. THE ACT OF UNDERTAKING CHARITABLE ACTI VITIES CANNOT AT ALL TIMES BE EXPECTED TO BE UNDERTAKEN FROM GRANTS AND DONATI ONS AND WHERE AS PART OF UNDERTAKING THE CHARITABLE ACTIVITIES, THE ASSESSEE IS CHARGING CERTAIN FEES TO RECOUP ITS COST AND MAKE ITS CHARIT ABLE ACTIVITIES SELF- SUSTAINING, THE SAME CANNOT LEAD TO A CONCLUSION TH AT THE VERY NATURE OF ITS ACTIVITIES HAVE LOST THE CHARACTER OF CHARITY A ND SUCH ACTIVITIES ARE UNDERTAKEN FOR EARNING PROFITS. WHERE AS PART OF R ENDERING OF SUCH ACTIVITIES, IT RECOVERS CERTAIN NOMINAL FEES TO MEE T ITS OPERATIONAL AND ADMINISTRATIVE EXPENSES, THE SAME WILL NOT DISQUALI FY IT FROM BEING INVOLVED IN CARRYING ON CHARITABLE ACTIVITIES. 12. IT IS A SETTLED POSITION THAT THE PROVISO TO SE CTION 2(15) APPLIES ONLY IF AN INSTITUTION IS ENGAGED IN ADVANCEMENT OF ANY OTHER OBJECT OF GENERAL PUBLIC UTILITY AND POSTULATES THAT SUCH AN INSTITUTION IS NOT 'CHARITABLE' IF IT IS INVOLVED IN CARRYING ON ANY A CTIVITY IN THE NATURE OF TRADE, COMMERCE OR BUSINESS OR ANY ACTIVITY OF REND ERING ANY SERVICE IN RELATION TO ANY TRADE, COMMERCE OR BUSINESS FOR A C ESS, FEE OR ANY OTHER ITA NO. 282/JODH/2019 MAHAVEER CHARITABLE SOCIETY, PRATAPGARH VS. COMMIS SIONER OF INCOME-TAX (E), JAIPUR 14 CONSIDERATION. IN THE INSTANT CASE, THE ASSESSEE S OCIETY IS CARRYING OUT CHARITABLE ACTIVITIES IN THE FIELD OF MEDICAL RELIE F TO THE POOR AND NEEDY SECTION OF THE SOCIETY AND NOT IN THE FIELD OF GENE RAL PUBLIC UTILITY AND THUS, THE PROVISO TO SECTION 2(15) IS NOT APPLICABL E AND THUS CANNOT BE INVOKED. 13. BEFORE PARTING, WE MAY DRAWN REFERENCE TO THE D ECISION OF THE COORDINATE AGRA BENCHES IN CASE OF SAMARPAN SAMITI (SUPRA) WHERE REFERENCE HAS BEEN DRAWN TO THE CBDT CIRCULAR NO. 1 1/2008 DATED 19.12.2008 AND RELEVANT FINDINGS READ AS UNDER: 26. WE MAY ALSO REFER A C.B.D.T. CIRCULAR NO.11/20 08 DATED 19.12.2008 WHEREIN THE APPLICABILITY OF THE COMMERC IAL ACTIVITIES IN RESPECT OF CHARITABLE PURPOSE HAS BEEN CLARIFIED. T HE SAID CIRCULAR IS REPRODUCED AS BELOW:- '2.2. 'RELIEF OF THE POOR' ENCOMPASSES A WIDE RANGE OF OBJECTS FOR THE WELFARE OF THE ECONOMICALLY AND SOCIALLY DI SADVANTAGED OR NEEDY. IT WILL, THEREFORE, INCLUDE WITHIN ITS AM BIT PURPOSES SUCH AS RELIEF TO DESTITUTE, ORPHANS OR THE HANDICA PPED, DISADVANTAGED WOMEN OR CHILDREN, SMALL AND MARGINAL FARMERS, INDIGENT ARTISANS OR SENIOR CITIZENS IN NEED OF AID . ENTITIES WHO HAVE THESE OBJECTS WILL CONTINUE TO BE ELIGIBLE FOR EXEMPTION EVEN IF THEY INCIDENTALLY CARRY ON A COMMERCIAL ACT IVITY, SUBJECT, HOWEVER, TO THE CONDITIONS STIPULATED UNDER SECTION 11(4A) OR THE SEVENTH PROVISO TO SECTION 10(23C) WHICH ARE TH AT (1) THE BUSINESS SHOULD BE INCIDENTAL TO THE ATTAIN MENT OF THE OBJECTIVES OF THE ENTITY, AND ITA NO. 282/JODH/2019 MAHAVEER CHARITABLE SOCIETY, PRATAPGARH VS. COMMIS SIONER OF INCOME-TAX (E), JAIPUR 15 (II) SEPARATE BOOKS OF ACCOUNT SHOULD BE MAINTAINED IN RESPECT OF SUCH BUSINESS. SIMILARLY, ENTITIES WHOSE OBJECT IS 'EDUCATION' OR 'MEDICAL RELIEF' WOULD ALSO CONTINUE TO BE ELIGIBLE FOR EXEMPTION AS CHARITABLE INSTITUTIONS EVEN IF THEY INCIDENTALLY CARRY ON A C OMMERCIAL ACTIVITY SUBJECT TO THE CONDITIONS MENTIONED ABOVE. 3. THE NEWLY INSERTED PROVISO TO SECTION 2(15) WI LL APPLY ONLY TO ENTITIES WHOSE PURPOSE IS 'ADVANCEMENT OF ANY OTHER OBJECT OF GENERAL PUBLIC UTILITY' I.E. THE FOURTH LIMB OF THE DEFINITION OF `CHARITABLE PURPOSE' CONTAINED IN SECTION 2(15). HE NCE, SUCH ENTITIES WILL NOT BE ELIGIBLE FOR EXEMPTION UNDER S ECTION 11 OR UNDER SECTION 10(23C) OF THE ACT IF THEY CARRY ON C OMMERCIAL ACTIVITIES. WHETHER SUCH AN ENTITY IS CARRYING ON A N ACTIVITY IN THE NATURE OF TRADE, COMMERCE OR BUSINESS IS A QUESTION OF FACT WHICH WILL BE DECIDED BASED ON THE NATURE, SCOPE, EXTENT AND FREQUENCY OF THE ACTIVITY. 27. AFTER EXAMINATION OF THE ACTIVITIES OF THE ASSESSEE , SAMITI AND AFTER CONSIDERING ABOVE C.B.D.T. CIRCULAR, WE F IND THAT THE ADMITTED FACTS OF THE CASE UNDER CONSIDERATION ARE THAT THE ASSESSEE, SAMITI IS CARRYING ON THE ACTIVITIES IN R ESPECT OF MEDICAL RELIEF. WE FIND THAT SAMITI/ INSTITUTION/EN TITIES WHOSE OBJECT IS 'EDUCATION' OR 'MEDICAL RELIEF' WOULD CON TINUE TO BE ELIGIBLE FOR EXEMPTION AS CHARITABLE INSTITUTIONS E VEN IF THEY INCIDENTALLY CARRY ON A COMMERCIAL ACTIVITY. THE NE WLY INSERTED PROVISO TO SECTION 2(15) WILL APPLY ONLY TO ENTITIE S WHOSE PURPOSE IS 'ADVANCEMENT OF ANY OTHER OBJECT OF GENE RAL PUBLIC UTILITY' I.E. THE FOURTH LIMB OF THE DEFINITION OF 'CHARITABLE ITA NO. 282/JODH/2019 MAHAVEER CHARITABLE SOCIETY, PRATAPGARH VS. COMMIS SIONER OF INCOME-TAX (E), JAIPUR 16 PURPOSE' CONTAINED IN SECTION 2(15). THUS, THERE IS NO BASIS FOR SATISFYING THE CIT THAT THE ACTIVITIES OF THE TRUST ARE NOT GENUINE AND THEY ARE NOT BEING CARRIED OUT IN ACCOR DANCE WITH THE OBJECT OF THE TRUST/SOCIETY. SINCE THE CONDITIO NS LAID DOWN FOR CANCELLATION OF REGISTRATION UNDER SECTION 12AA (3) ARE NOT SATISFIED, THEREFORE, WE ARE OF THE CONSIDERED VIEW THAT THE CIT IS NOT EMPOWERED FOR CANCELLATION OF REGISTRATION U NDER SECTION 12A/12AA OF THE ACT OF THE ASSESSEE, SAMITI 14. WE THEREFORE FIND THAT THERE ARE ENOUGH SAFEGUA RDS PROVIDED IN THE ACT INCLUDING BY WAY OF SECTION 11(4A) TO MONIT OR THE ACTIVITIES OF THE ASSESSEE SOCIETY AND THE REVENUE IS AT LIBERTY TO EXAMINE THE SAME DURING THE COURSE OF REGULAR ASSESSMENT PROCEEDINGS . HOWEVER, AS FAR AS THE OBJECTS OF THE ASSESSEE SOCIETY ARE CONCERNE D, THE SAME ARE CLEARLY CHARITABLE IN NATURE AND THE ASSESSEE SOCIE TY THEREFORE DESERVE TO SUCCEED IN SEEKING REGISTRATION U/S 12AA OF THE ACT. 15. IN THE ENTIRETY OF FACTS AND CIRCUMSTANCES OF T HE CASE, WE THEREFORE SET-ASIDE THE ORDER PASSED BY THE LD CIT( E) AND HEREBY DIRECT HIM TO GRANT REGISTRATION TO THE ASSESSEE SOCIETY U /S 12AA OF THE ACT. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWE D. ORDER PRONOUNCED IN THE OPEN COURT ON 09/09/2021. SD/- SD/- ( SANDEEP GOSAIN ) (VIKRAM SINGH YADAV) JUDICIAL MEMBER ACCOUNTANT MEMBER JODHPUR ITA NO. 282/JODH/2019 MAHAVEER CHARITABLE SOCIETY, PRATAPGARH VS. COMMIS SIONER OF INCOME-TAX (E), JAIPUR 17 DATED:- 09/09/2021. *GANESH KUMAR COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- MAHAVEER CHARITABLE SOCIETY, PRATAPG ARH 2. THE RESPONDENT- COMMISSIONER OF INCOME-TAX (E), JAI PUR 3. CIT 4. CIT(A) 5. DR, ITAT, JODHPUR. 6. GUARD FILE { ITA NO. 282/JODH/2019} BY ORDER, ASST. REGISTRAR