M/s Pave, New Delhi V. DIT (Exemptions),

ITA 6057/DEL/2010

• Counselvise Citation: 605720114 RSA 2010
• Duration Of Justice: 8 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-09-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 08-09-2011
• Assessment Year: misc
• Appeal Filed On: 30-12-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRATIMA KAUSHIK SENIOR
• Keywords: Charitable institution
• Section: 80G; 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH F : NEW DELHI) SHRI C.L. SETHI, JUDICIAL MEMBER AND BEFORE SHRI B.C. MEENA, ACCOUNTANT MEMBER ITA NO.6057/DEL./2010 M/S. PAVE, VS DIT (EXEMPTIONS) B 3/79, 1 ST FLOOR, SECTOR 16, DELHI. ROHINI, NEW DELHI 110 089. (PAN : AABTP6288N) (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI VINAY KUMAR SINGH, MANAGING TRU STEE REVENUE BY : SMT. PRATIMA KAUSHIK, SENIOR DR ORDER PER B.C. MEENA, ACCOUNTANT MEMBER : THIS APPEAL FILED BY THE ASSESSEE ARISES OUT OF THE ORDER OF DIRECTOR OF INCOME-TAX (EXEMPTIONS), DELHI DATED 27.10.2010. 2. THE ASSESSEE IS A TRUST REGISTERED BY TRUST DEED DATED 27.04.2007. AS PER THE TRUST DEED, THE NAME OF THE TRUST IS PAVE A ND THE REGISTERED OFFICE IS AT B-3/79, FIRST FLOOR, SECTOR 16, ROHINI, DELHI-11 0 089 AND THE OPERATION AREA OF THE TRUST IS ANY WHERE WITHIN THE INDIAN TE RRITORY. AS PER CLAUSE 5 OF THE TRUST DEED, THE VARIOUS AIMS AND OBJECTS OF THE TRUST HAVE BEEN NARRATED. THE TRUST APPLIED FOR REGISTRATION U/S 12A AND SOUG HT EXEMPTION U/S 80G OF THE INCOME-TAX ACT AND FILED AN APPLICATION WITH TH E DIRECTOR OF INCOME-TAX ITA NO.6057/DEL./2010 2 (EXEMPTIONS), DELHI ON 23.04.2010. IN THE APPLICAT ION, HIS CLAIM WAS THAT THE TRUST IS A PUBLIC CHARITABLE AND DESERVES TO BE REG ISTERED U/S 12A OF THE INCOME-TAX ACT. THE DIT (EXEMPTIONS) REJECTED TH E ASSESSEES APPLICATION FOR REGISTRATION AS WELL AS FOR EXEMPTION U/S 80G B Y HOLDING AS UNDER :- 3. ON PERUSAL OF THE DETAILS FILED IT IS SEEN THAT THE APPLICANT HAS NOT FURNISHED FULL DETAILS WITH EVIDE NCE IN THE FORM OF BILLS, VOUCHER OR OTHER EVIDENCE IN SUPPORT OF THE TOTAL EXPENSES INCURRED. FURTHER THE FUNDS HAVE BEE N RECEIVED FROM GOVT ORGANIZATION AS GRANT IN AID FOR SPECIFIC PURPOSE TO BE UTILIZED ON THE WORK / ACTIVITIES OF THE GOVT . RENDERING OF SERVICES TO OTHER ORGANIZATION WITHOUT HAVING AN Y CHARITABLE ACTIVITY OF ITS OWN CANNOT ESTABLISH THA T THE TRUST IS FOR CHARITABLE PURPOSE. ON EXAMINATION OF THE INCOM E & EXPENDITURE A/C IT IS SEEN THAT THE ONLY RECEIPTS I S FROM GOVT. OF U.P AMOUNTING RS.2,199000 AND THE BENEFICIARIES HAVE CONTRIBUTED RS.3,20,000 TOWARDS THE CONSTRUCTION OF TOILETS. THE AUDITORS HAVE IN THE REPORT UNDER THE HEADS TO NOTES ON ACCOUNTS HAVE CLEARLY STATED AS UNDER THE TRUST HAS ENTERED INTO AN AGREEMENT WITH DIFFERENT DEPARTMENTS /LOCAL BODIES OF U.P GOVERNMENT TO CONSTRUCT/ TOILETS WITH SUPERSTRU CTURES AS PER GUIDELINES OF ILCS SCHEME. THE STATE GOVERNMENT BODIES WILL BE GIVING THEM ADVANCE UNDER THE SCHEME TO COM PLETE THE PROJECT. AS PER UNDERSTANDING AN AMOUNT OF RS.1 500/- PER UNIT WILL BE GIVEN TO THE TRUST AFTER COMPLETION OF THE PROJECT. THEREFORE THE ADVANCES AND EXPENDITURE ON THE PROJ ECT ARE SHOWN THROUGH RECEIPT AND PAYMENT ACCOUNT AND THE B ALANCES ARE REFLECTED UNDER THE HEAD CURRENT LIABILITIES IN THE BALANCE SHEET. THE INCOME OF THE TRUST AS AND HIN WILL BE R ECEIVED FROM THE STATE GOVERNMENT LOCAL BODIES WILL BE TREA TED AS INCOME OF THE TRUST IN THE YEAR IT IS RECEIVED. THI S CLEARLY ESTABLISHES THE FACT THAT THE TRUST IS RENDERING SE RVICES FOR A FEE TO OTHER GOVT. AND NON-GOVT BODIES WHO ARE POSS IBLY DOING CHARITY SUCH RENDERING OF SERVICES FOR THE FE E SHOWS THAT THE MOTIVE BEHIND THE ACTIVITY IS PROFIT AND I S AGAINST THE PROFIT OF SECTION 2(15) OF THE ACT WHICH DEFINES C HARITABLE PURPOSE IN OTHER PRECEDING YEARS THE TRUST HAS FAI LED TO FURNISH COMPLETE AND CONCRETE EVIDENCE WITH RESPECT TO EXPENSES CLAIM TO HAVE BEEN INCURRED ON DIFFERENT A CTIVITIES ITA NO.6057/DEL./2010 3 AS PER THE INCOME & EXPENDITURE A/C FURNISHED. THE REFORE, THE TRUST CANNOT SAID TO BE DOING CHARITABLE ACTIVI TIES. I. T. ACT. 1961:- (I) THE OBJECTS OF THE SOCIETY SHOULD BE OF CHARIT ABLE IN NATURE; (II) THE ACTIVITIES OF THE SOCIETY SHOULD BE GENUI NE. 4 THEREFORE, THE GENUINENESS OF THE CLAIM OF THE S OCIETY TO BE A CHARITABLE SOCIETY IS NOT ESTABLISHED. THEI R ACTIVITIES ARE CLEARLY HIT BY PROVISO TO SECTION 2(15), THEREB Y NOT CHARITABLE AS PER LAW. ACCORDINGLY, THE APPLICATION FILED BY THE APPLICANT FOR GRANT OF REGISTRATION U/S 12AA IS HEREBY REJECTED. 5 SINCE THE APPLICANT IS NOT REGISTERED U/S 12A(A} OF THE INCOME TAX ACT 1961, ITS APPLICATION IN FORM NO. 10 G SEEKING EXEMPTION U/S 80G IS ALSO REJECTED. 3. WE HAVE HEARD BOTH THE SIDES IN DETAIL AND WE HA VE ALSO PERUSED THE DOCUMENTS SUBMITTED BEFORE US. THE COPY OF THE TRU ST DEED IS SUBMITTED ALONG WITH BALANCE-SHEET AND INCOME & EXPENDITURE ACCOUNT FOR THE FINANCIAL YEAR ENDING ON 31.3.2009 AND 31.3.2010. THE AIMS AND O BJECTS OF THE TRUST ARE AS UNDER :- I) THE TRUST IS BEING ORGANIZED FOR THE PURPOSE OF RE LIEVING THE POVERTY, MISFORTUNE, DESTITUTION, DISADVANTAGE, DIS TRESS, DISPASSION AND SUFFERING OF INDIAN CITIZENS BY PROMOTION OF SP IRITUAL, PHYSICAL, MENTAL, EDUCATIONAL DEVELOPMENT AND UPLIFTMENT OF A DULTS AND CHILDREN OF ALL WITHOUT ANY DISTINCTION IN CASTE, C REED, SEX OR RELIGION AND TO EMPOWER THE PHYSICALLY CHALLENGED A ND DOWN- TRODDEN. II) TO ESTABLISH, DEVELOP, MAINTAIN AND GRANT AID IN C ASH OR IN KIND TO HOSPITALS, MEDICAL SCHOOLS, MEDICAL COLLEGES, NURSI NG INSTITUTIONS, DISPENSARIES, MATERNITY HOMES, CHILD WELFARE CENTER S AND/OR SUCH ITA NO.6057/DEL./2010 4 OTHER SIMILAR CHARITABLE INSTITUTIONS IN INDIA FOR THE BENEFIT AND USE OF THE GENERAL PUBLIC. III) TO ESTABLISH, RUN SUPPORT AND GRANT AID OR OTHER F INANCIAL ASSISTANCE TO SCHOOLS, COLLEGES, LIBRARIES, READING ROOMS, UNI VERSITIES, LABORATORIES, RESEARCH AND OTHER INSTITUTIONS OF TH E LIKE NATURE IN INDIA, FOR USE OF THE STUDENTS AND THE STAFF AND AL SO FOR THE DEVELOPMENT AND ADVANCEMENT OF EDUCATION AND DIFFUS ION OF KNOWLEDGE AMONGST THE PUBLIC IN GENERAL. IV) TO ESTABLISH, MAINTAIN AND RUN STUDENTSHIPS, SCHOL ARSHIPS AND RENDER OTHER KIND OF AID TO STUDENTS INCLUDING SUPP LY OF BOOKS, STIPENDS, MEDALS AND OTHER INCENTIVES TO STUDY, WIT HOUT ANY DISTINCTION AS TO CASTE COLOR, RACE, CREED OR SEX. V) TO PROMOTE, ESTABLISH, SUPPORT, MAINTAIN OR GRANT AID TO INSTITUTIONS FOR THE PROMOTION OF SCIENCE, LITERATURE, MUSIC, DR AMA AND FINE ARTS, FOR THE PRESERVATION OF HISTORICAL MONUMENTS AND FO R THE RESEARCH AND OTHER INSTITUTIONS, IN INDIA, HAVING SIMILAR OB JECTS FOR THE BENEFIT OF THE PUBLIC IN GENERAL. VI) TO CREATE UNIFYING EDUCATIONAL, ARTISTIC AND CULTU RAL EVENTS AND ACTIVITIES, THAT PROMOTE THE TRUST'S OBJECTS AND GE NERAL FUNDS FOR THE PURPOSES RELATED TO THE TRUST'S OBJECT. VII) TO ESTABLISH, MAINTAIN OR GRANT AID FOR THE ESTABL ISHMENT AND/OR MAINTENANCE OF PERKS, GARDENS GYMNASIUMS, SPORTS CL UBS, DHARAMSHALAS AND REST HOUSES, FOR USE BY PUBLIC IN GENERAL. VIII) TO PROMOTE SPIRITUAL STUDIES AND OPEN SPIRITUAL TR AINING AND YOGA CENTERS FOR GENERAL PUBLIC AND TO INCREASE THE NATU RAL SPIRITUAL FELLOWSHIP AMONG ALL PERSONS AND TO TAKE AFFILIATIO N FROM INTERNATIONAL ORGANIZATIONS AND TO ORGANISE SPIRITU ALS PROGRAMMES AND FUNCTIONS FOR GENERAL PARTICIPATIONS IX) TO ESTABLISH, MAINTAIN OR GRANT AID TO THOSE FOR T HE AGES, ORPHANAGES OR OTHER ESTABLISHMENTS FOR THE RELIEF A ND HELP TO THE POOR, NEEDY AND DESTITUTE PEOPLE, .ORPHANS, WIDOWS AND OLD AGES PERSONS. X) TO ESTABLISH RUN, MAINTAIN AND DEVELOP INSTITUTION S FOR THE PHYSICALLY HANDICAPPED AND DISABLED OR MENTALLY RET ARDED PERSONS AND TO PROVIDE THEM EDUCATION, FOOD, CLOTHING OR OT HER HELP AND TO PROVIDE FACILITIES INCLUDING PROCUREMENT AND/OR MAN UFACTURING OF ITA NO.6057/DEL./2010 5 ARTIFICIAL LINKS (PROSTHETICS) AND ORTHODONTIC APPL IANCES, INCLUDING FITTING AND TRAINING IN USE OF PROSTHETICS. XI) TO GRANT RELIEF AND ASSISTANCE TO THE NEEDY VICTIM S DURING NATURAL CALAMITIES SUCH AS FAMINE, EARTHQUAKE, FLOOD, FIRE, PESTILENCE, ETC, AND TO GIVE DONATIONS AND OTHER ASSISTANCE TO INSTI TUTIONS, ESTABLISHMENTS OR PERSONS ENGAGED IN SUCH RELIEF WO RK. XII) TO ESTABLISH PERMANENT EXHIBITS AND LIVE DISPLAYS AND COMMUNITY BASED EDUCATIONAL FACILITIES FOR COURSES, WORKSHOPS , CONFERENCE, SEMINAR, TRAINING PROGRAMME AND EDUCATIONAL TOURS. XIII) TO CONSTRUCT, REPAIR AND MANAGE THE MARGHATS, CEME TERIES AND BURIAL GROUNDS. XIV) TO GRANT AID OR RENDER ASSISTANCE TO OTHER PUBLIC CHARITABLE TRUSTS OR INSTITUTIONS. XV) TO IMPLEMENT COMMUNITY BASED REPRODUCTIVE AND CHIL D HEALTH AND FAMILY PLANNING PROGRAMME, NATIONAL HEALTH PROGRAMM E AS PER GUIDELINES OF GOVERNMENT OF INDIA AND MILLENNIUM DE VELOPMENT GOALS OF UN. XVI) TO IMPLEMENTS PROJECTS ON ENVIRONMENT CONSERVATION , SOCIAL FORESTING AND TO CARRY OUT AWARENESS COMPARES REGAR DING DEGRADING ENVIRONMENT, POLLUTION RESEARCH, EDUCATIO N AND COMMUNICATION PROGRAMME. XVII) TO INITIATE SOCIO-LEGAL DEVELOPMENT AND TO PROMOTE SMALL ECONOMIC ACTIVITY DEVELOPMENT, HEALTH AND NUTRITION , URBAN DEVELOPMENT, SCS AND TRIBAL EMPOWERMENT, AGRICULTUR AL AND NATURAL RESOURCES, GIRL CHILD EDUCATION, EMERGENCY RESPONSE, LARGE SCALE AND RURAL SAVINGS AND CREDIT PROJECTS, ENCOUR AGES ACCESS TO FINANCIAL SERVICES; THROUGH SELF-MANAGED AND CONTRO LLED SELF HELP GROUPS. XVIII) PRODUCTION OF MULTI-MEDIA INFORMATION MATERIAL, LI BRARY, TRAINING ON ISSUES OF PATRIARCHY, VIOLENCE SEXUALITY, HEALTH AND DEVELOPMENT, ADVOCACY AND CAMPAIGNING IN ALL ISSUES RELATED TO WOMEN, CHILD OLD AGED, HANDICAPPED, DISABLED AND MA RGINALIZED SECTIONS OF THE SOCIETY. XIX) TO PROVIDE PROFESSIONAL TRAINING IN ZARI TO FACILI TATE INCOME GENERATION, PRINTING AND EMBROIDERY TO WOMEN OF DEP RIVED CLASSES, ITA NO.6057/DEL./2010 6 FINANCIAL ASSISTANCE TO NEEDY SCS/STS/OBCS /MINORIT IES /DEPRESSED GROUPS. XX) TO SUPPORT EQUAL OPPORTUNITY FOR VISUALLY IMPAIRED AND PHYSICALLY DISABLED, EDUCATION, TRAINING AND REHABILITATION, C OUNSELING CENTER FOR AIDS, VISUALLY IMPARTED AND PHYSICALLY DISABLED . XXI) DEALING WITH POPULATION EXPLOSION THROUGH MEDICAL SERVICES MEDIA IN RURAL, URBAN, TRIBAL ZONES AS WELL AS HUTMENT AR EAS OF INDIAN CITY, PROVIDES FREE MEDICAL FACILITIES IN CONDUCTIN G CAMPS FOR IMMUNIZATION, AIDS CONTROL AWAKENING PROGRAMME~, SU PPORTS EDUCATION-CUM-MOTIVATIONAL EFFORTS WITH QUALITY FAM ILY PLANNING AND MOTHER AND CHILD HEALTH SERVICES, AIDS CARE SER VICES AND GENERAL INCLUDE PREVENTION EDUCATION, ACCESS TO PRE VENTION TECHNOLOGY, VOLUNTARY TESTING AND COUNSELING AND CA RE FOR PERSONS WITH HIV/AIDS XXII) LEPROSY ERADICATION AND REHABILITATION IN TRIBAL A REAS, ONLY RECONSTRUCTION SURGERY HOSPITAL, HOME FOR PHYSICALL Y DISABLED AND MENTALLY DISABLED CHILDREN, WOMEN LINKED TO' COMMUN ITY BASED REHABILITATION AND VOCATIONAL TRAINING, EDUCATION A ND VOCATIONAL TRAINING FOR CHILDREN OF LEPROSY PATIENTS, TO PROVI DE HEALTH CARE FACILITIES TO FAMILIES BY TRAINING LOCAL PERSONNEL ON SUITABLE BASIS, TRAINING OF WOMEN ON ECONOMICAL DEVELOPMENTAL ACTIV ITIES AND PROVIDING THEM LOANS, IMPLEMENTING REPRODUCTIVE AND HEALTH PROGRAMME. XXIII) TO ESTABLISH SOCIAL JUSTICE PROTECTION OF THE UNDE RPRIVILEGED ENCOURAGEMENT OF RURAL INDUSTRY AND INDUSTRIAL TRAI NING PROGRAMMES, PROTECTION OF WOMEN AND CHILDREN, TRAIN ING AND GARMENT MAKING UNIT, A TYPEWRITING AND SHORTHAND CE NTER, TOY UNIT, AND TRAINING IN AUTOMOBILE ENGINEERING, MEDICAL RES EARCH CENTER, I.E. AYURVEDIC, HOMEOPATHY, NATUROPATHY, ALLOPATHIC , NATURAL HEALTH CARE FACILITIES ON THE CHARITY BASIS. XXIV) TO GENERATE GENETIC RESOURCE CONSERVATION TO PROTE CT DIFFERENT STAINS AND TYPES OF GRAIN, WORKSHOP AND SEMINAR ON SEEDS, HORTICULTURE, PATENTING AND ORGANIC FARMING, LIVEST OCK DEVELOPMENT, WATER RESOURCE DEVELOPMENT TREE BASED FARMING, SCS/STS/ OBCS / MINORITY REHABILITATION THROUGH AGR I-HORTI- FORESTRY. XXV) TO START CRECH FACILITIES IN SLUM-AREAS, MID-DAY M EAL, REGULAR MEDICAL CHECK-UPS AND A NON-FORMAL EDUCATION, ORTHO PEDIC CENTER FOR MENTALLY AND PHYSICALLY HANDICAPPED CHILDREN SP ECIALIST ITA NO.6057/DEL./2010 7 TRAINING FOR AANGANWADI, WORKERS TO HELP MOTHERS AN D CHILDREN IN THE COMMUNITY, HOME FOR ABANDONED CHILDREN THAT LOC ATES ADOPTIVE FAMILIES, FINDS PLACEMENTS AND HELPS RETURNS CHILDR EN TO THEIR FAMILIES XXVI) TO INTEGRATE BLIND CHILDREN INTO SOCIETY BY EMPOWE RING THEM WITH RELEVANT SKILLS, EDUCATIONAL FACILITIES FOR BLIND C HILDREN AND TO START BOOK LIBRARY, HOSTELS, COMPUTER TRAINING, ELECTRONI C DEVELOPMENT PROGRAMME AND VOCATIONAL TRAINING FOR THE BLIND AND DEVELOPMENT OF DISADVANTAGED BLIND CHILDREN. XXVII) TO UNDERTAKE SCIENTIFIC RESEARCH IN THE FIELD OF S OCIO-LEGAL CONSUMER. HUMAN RIGHTS, WOMEN'S EMPOWERMENT, SCS/ST S/ OBCS /MINORITIES FOR THEIR ECONOMIC UPLIFMENT DEVELOPMEN T TO PROVIDE CHEAP AND SAFE HOSTEL ACCOMMODATION TO EMPLOYED OF WOMEN AND GIRL LIVING SOCIALLY AND ECONOMICALLY WEAKER SECTIO N OF THE SOCIETY. XXVIII) TO PROMOTE PHYSICAL, MENTAL AND EDUCATIONAL EMPOWER MENT OF PUBLIC IN GENERAL, AND ESPECIALLY SOCIALLY EDUCATIONALLY B ACKWARD SECTION OF THE SOCIETY PUBLIC, INCLUDING CHILDREN, ORPHANS, POOR, WIDOWS, WOMEN, PHYSICAL1Y AND MENTALLY CHALLENGED PEOPLE AN D FOR THE PURPOSE OF ASSIST, SETUP, MANAGE, RUN AND AID PREPA RATORY SCHOOLS PRIMARY SCHOOLS, HIGHER SECONDARY SCHOOLS, COLLEGES , TECHNICAL INSTITUTES, UNIVERSITIES, COMPUTER EDUCATION, ADULT EDUCATION CENTERS, VOCATIONAL INSTITUTES, DANCE AND MUSIC INS TITUTES, LIBRARIES, BOARDING HOUSES AND HOSTELS. XXIX) TO PROVIDE FOR ECONOMIC ENVIRONMENT PUBLIC IN GENE RAL, AND ESPECIALLY WOMEN, UNEMPLOYED YOUTHS, POOR SOCIALLY, EDUCATIONALLY AND ECONOMICALLY BACKWARD SECTIONS OF PUBLIC, AND FOR THAT PURPOSE INITIATE, ORGANIZE, RUN, ESTABLISH AND FACILITATE IN DEVELOPING INCOME RESTORATION, CREDIT AND SHRIFT SE LF EMPLOYMENT, ENTREPRENEURIAL AND SMALL SCALE INDUSTRIES. XXX) TO PROVIDE SUSTENANCE AND SHELTER TO ABANDONED CHI LDREN, ORPHANS, POOR, WIDOWS, WOMEN, OLD HOMELESS, PHYSICALLY AND MENTALLY CHALLENGED PEOPLE AND FOR THAT PURPOSE SCUPS, MANAG E, RUN AND AID SHELTER HOMES, CRECHES, RELIEF HOMES, OLD AGED HOME S, JUVENILE HOMES AND NARI KENDRAS. XXXI) TO PROVIDE FOR SOCIAL AND LEGAL EMPOWERMENT OF PUB LIC IN GENERAL AND ESPECIALLY WOMEN, POOR, ILLITERATE, SCHEDULE CA STE AND SCHEDULE TRIBES AND OTHER DISADVANTAGED STRATA OF PUBLIC AND FOR THIS PURPOSE ESTABLISH CREATE AND RUN A LEGAL RESOURCE CENTER FO R DISSEMINATION OF LAW, LEGAL COUNSELING AND LEGAL AID, CONDUCT LEG AL LITERACY AND ITA NO.6057/DEL./2010 8 LEGAL AWARENESS PROGRAMMES AND WORKSHOP, RESEARCH, INVESTIGATE, ANALYZE, MONITOR AND EVALUATE THE EFFICACY OF LAW, LEGAL INSTITUTIONS AND JUDICIAL SYSTEM. XXXII) TO PROVIDE HEALTH CARE TO RURAL, SEMI-RURAL, RESE TTLEMENT COLONIES, SLUM AND SQUATTER SETTLEMENTS, PERTAINING TO DETECT ION, TREATMENT, AND PREVENTION AND CURE OF DISEASE AND FOR THAT PUR POSE TO ASSIST, SETUP, MANAGE, RUN AND AID HOSPITALS, DISPENSARIES MOBILE DISPENSARIES, AND ALSO SETUP, AID AND SUPPORT EDUCA TION INSTITUTIONS FOR PROMOTING BETTER HEALTH AND TO CONDUCT AWARENES S PROGRAMMES THROWING LIGHT UPON THE PROBLEMS OF HEALTH, SANITAT ION, DRUG ABUSE, HIY/SEXUAL DISEASES, ALCOHOLISM AND OTHER SOCIO-MED ICAL AILMENTS . XXXIII) TO PROVIDE SAFE AND SUSTAINABLE HUMAN SETTLEMENTS F OR THE COMMUNITIES ENSURING BASIS AMENITIES AND PUBLIC FAC ILITIES, AND FOR THAT PURPOSE PROMOTE, FACILITATE, AID, SUPPORT, INT EGRATE, DEVELOP AND CREATE PLANS AND PROPOSALS FOR PHYSICAL INFRAST RUCTURE, VIZ. HOUSING, WATER SUPPLY, SANITATION, SOLID WASTE MANA GEMENT, ROADS AND HIGHWAYS, AND ALSO, ENVIRONMENTAL PROJECTS; FOR ESTRY, WILD LIFE AND WATER WAYS AND ROAD SAFETY PROGRAMMES XXXIV) TO UNDERTAKE SCIENTIFIC RESEARCH IN THE FIELD OF S OCIO, LEGAL, HUMAN RIGHTS, WOMENS EMPOWERMENT & ECONOMIC DEVELOPMENT AND TO START ESTABLISH, RUN, TAKE OVER OR MANAGE AND MAINT AIN SCHOOLS, WITH AN OBJECT TO PROVIDE SOUND PRE-PRIMARY, PRIMAR Y, MIDDLE, SECONDARY, SENIOR SECONDARY AND HIGHER EDUCATION TO CHILDREN BY SEEKING RECOGNITION AND TO ARRANGE AND MANAGE THE T RAINING INSTITUTIONS IN TYPING, SHORT HAND, COMPUTER, FIND ARTS, CRAFTS, MUSIC, PAINTING, MODELING, DANCING, YOGA, PHYSICAL EDUCATION AND IN OTHER PROFESSIONAL TRAINING SUBJECTS. XXXV) TO CONDUCT RESEARCH IN EDUCATION AND OTHER DISCIPL INES ON THE DIFFERENT SUBJECT RELATING TO EDUCATION AND LEGAL A ND TO PROMOTE LITERACY, CULTURAL, AND OTHER SOCIAL ACTIVITIES BY AWARENESS PROGRAMMES, ADULT EDUCATIONAL CLASSES, LECTURES, ES SAY COMPETITIONS, EXHIBITIONS, SYMPOSIUMS, CULTURAL PRO GRAMMES, PRESS CONFERENCES AND SEMINARS. XXXVI) TO PROVIDE FOOD, CLOTHS, MEDICAL AID, STATIONERY, T RANSPORTATION, LIBRARIES, LABORATORIES, READING ROOMS, HOSTELS, PL AY GROUNDS, SWIMMING POOL AND OTHER POSSIBLE FACILITIES TO THE STUDENTS AND ALSO TO THE MEMBERS OF THE SOCIETY AND TO ENGAGE, E MPLOY OR HIRE APPROPRIATE STAFF, WORKERS, LEGAL EXPERTS AND OTHER PROFESSIONALS, ATTORNEYS, MANAGERS AND AGENTS FOR THE WOK AND FURT HERANCE OF THE ITA NO.6057/DEL./2010 9 AIMS AND OBJECTS OF THE SOCIETY AND TO PAY THEIR WA GES, SALARIES, STIPENDS OR FEES. XXXVII) TO ARRANGE AND ORGANIZE VARIOUS KINDS OF CHILD WELF ARE PROGRAMMES/ ACTIVITIES AND TO PURCHASE/ACQUIRE THE LAND AND /OR THE BUILDING IN THE NAME OF THE SOCIETY AND MAKE CO NSTRUCTION THEREUPON, TO DO SUCH OTHER THINGS/ ACTS / ACTIVITI ES WHICH ARE NECESSARY AND WHICH MAY BE INCIDENTAL OR CONDUCTIVE TO THE ATTAINMENT OF ANY OF THE OBJECT OF THE SOCIETY AND ALL THE ACTIVITIES SHALL BE NON PROFITABLE AND SHALL BE DONE ON 'NO PR OFIT-NO LOSS' BASIS. XXXVIII) TO CONDUCT RESEARCH AMONG SCS /STS/ OBCS AND RURAL PEOPLE AND INITIATE ACTION ORIENTED PROGRAMS FOR THEIR DEVELOP MENT AND TO ORGANIZE, MOBILIZE, AND TRAIN PEOPLE FOR COMMUNITY PARTICIPATION, LOCAL SELF-GOVERNANCE (PANCHAYATI RAJ INSTITUTIONS) , CAPACITY AND LEADERSHIP, BUILDING, GENDER SENSITIZATION AND WOME N'S EMPOWERMENT XXXIX) TO GENERATE AND INCREASE EMPLOYMENT POTENTIAL BY LO CATING INDIGENOUS RECOURSE AND DEVELOPING METHODS LIKE SEL F-HELP GROUPS AND TO ASSESS AND GENERATE AWARENESS AND PROVIDE SE RVICES RELATING TO ISSUES SUCH AS ELECTRONICS, HEALTH, EDUCATION, S ANITATION, COMMUNICATION, HOUSING INCOME AND CO-OPERATIVE SCHE MES. XL) TO ANALYZE AND IMPROVE SOCIAL CONDITIONS OF WOMEN, YOUTH AND CHILDREN THROUGH INFORMATIVE PROGRAMS AND TO IMPART TRAINING IN LOCAL HANDICRAFTS AND SKILL TO WOMEN AND OTHER NEED Y PERSONS AND EXTEND SCIENTIFIC AND TECHNOLOGICAL KNOW-HOW TO TRI BAL AND RURAL PEOPLE, TO DOCUMENT DATA AND BRING OUT PUBLICATIONS AND TO UNDERTAKE EVALUATION STUDIES FOR GOVERNMENT AND OTH ER AGENCIES. XLI) TO MAKE THE PEOPLE CONSCIOUS OF THEIR PROBLEMS AND MOBILIZE THEM FOR THEIR SOCIO-ECONOMIC DEVELOPMENT AND TO CR EATE AWARENESS AND FACILITIES FOR RURAL SERVICES ORIENTE D EDUCATION REGARDLESS OF CASTE, LINGUISTIC GROUPS OR RELIGION TO THEIR RESPONSIBILITY FOR SOCIETY AS A WHOLE. XLII) TO CREATE AWARENESS AND GIVE THEM FACILITIES FOR H EALTH PROBLEMS AND TO ESTABLISH, MAINTAIN, MANAGE AND RUN CHARITAB LE DISPENSARIES, NURSING HOMES, SPIRITUAL HEALING CENTER AND HOSPITA LS TO PROVIDE FREE MEDICAL FACILITIES, CLOTHS, BLANKETS, CYCLES, BLAZERS, BOOK AND OTHER NECESSARY NEEDS TO THE PERSON LIVING IN SLUM AREAS AND FROM RURAL POOR FAMILIES, TO ORGANIZE DE-ADDICTION CAMPS , EDUCATE AND HELP PEOPLE FOR PREVENTION AND TREATMENT OF HIV/AID S, TO PROVIDE ITA NO.6057/DEL./2010 10 NURSING TRAINING AND OTHER TYPE OF PARAMEDICAL SERV ICES, FAMILY PLANNING, TO HELP PRENATAL AND POSTNATAL WOMEN, BLO OD DONATION, EYE DONATION AND WORK FOR CHRONIC DISEASES (LEPROSY AND CANCERS). XLIII) TO PROVIDE CHEAP AND SAFE HOSTEL ACCOMMODATION TO EMPLOYED WOMEN AND LIVING OUT THERE HOMES AND TO REHABILITAT E THE WOMEN AND GIRLS LIVING SOCIALLY AND ECONOMIC BY PROVISION S OF SKILLS TRAINING AND COUNSELING AND TO ENCOURAGE STUDY INTE LLECTUAL PROPERTY RIGHT (IPRS), AND TO PROMOTE PEOPLES PARTI CIPATION IS DEVELOPMENT PROGRAMMES, MENTALLY RETARDED, DISABLED , DEAF, HANDICAPPED AND TO ESTABLISHED REHABILITATION CENTE R FOR THE SAME. XLIV) THE ROLE OF LEGAL AID AND ADVICE BOARDS AND FREE L EGAL AID AND TO SENSITIZE WOMEN, GILD AND CHILDREN ABOUT THE RIGHT AND DUTIES AND TO PROMOTE AND PROTECT THE WELFARE OF THE CONSUMERS AND STRENGTHEN THE VOLUNTARY CONSUMER MOVEMENT IN THE C OUNTRY PARTICULARLY IN URBAN, RURAL AND TRIBAL AREAS AND T O PROVIDE TRAINING FOR SKILL UP GRADATION. XLV) SCIENTIFIC INTERVENTIONS TO MAKE THE MARKET PLACE BETTER AND CONSUMER ORIENTED TO PROVIDE LEGAL ADVOCACY AND GUI DANCE NETWORKING WITH THE OTHER CONSUMER GROUPS ON PUBLIC INTEREST ISSUES AND SPREADING THE CONSUMER MOVEMENTS TO NEW AREA TO BENEFIT THE POOR AND DISADVANTAGED CONSUMER & TO EM POWER WOMEN CONSUMER TO EXERCISE THEIR RIGHTS FOR IMPROVI NG EMPLOYMENT CONDITIONS OF WOMEN. XLVI) TO ESTABLISH EDUCATIONAL, ENVIRONMENTAL, MEDICAL, AYURVEDIC, AGRICULTURAL, DAIRY, WOMEN & CHILDREN EMPOWERMENT T RAINING CENTER IN URBAN, RURAL & TRIBAL AREAS AND TO PROVID E BASIC NEEDS TO THE DOWNTRODDEN PEOPLE TO PROMOTE FAMILY WELFARE, R EPRODUCTION HEALTH EDUCATION, COUNSELING ON PROBLEMS RELATED TO VARIOUS ASPECTS OF LIFE. XLVII) TO PRESERVE AND PROMOTE SCIENCE & TECHNOLOGIES, FO LK ARTS, FINE ARTS, HANDICRAFTS TRAINING CENTER, COMMUNICATIONS, AND TO MAINTAIN LIBRARIES AND TO STUDY OF CULTURAL AND NATURAL HERI TAGE. TO ENCOURAGES SERVICE MINDED PEOPLE TO SERVE THEIR COM MUNITY WITHOUT PERSONAL FINANCIAL REWARD, AND TO ENCOURAGE S EFFICIENCY AND PROMOTE HIGH ETHICAL STANDARDS IN COMMERCE, IND USTRY PROFESSIONS, PUBLIC WORKS AND PRIVATE ENDEAVORS. XLVIII) TO CO-OPERATE WITH FOREIGN AND INDIAN EXERCISE AND ORGANIZATION SIMILAR TO THIS NATIONAL TO INTERNATIONAL WITH A VI EW TO PROMOTING SOCIO, LEGAL, ECONOMIC, DEVELOPMENT, NATIONAL INTEG RATION, ITA NO.6057/DEL./2010 11 COMMUNAL HARMONY AND BROTHERHOOD AND TO CREATE AWAR ENESS ABOUT ENVIRONMENTAL POLLUTIONS CONSERVATIONS, WASTE LAND, AIDS/HIV SEXUALLY TRANSMITTED DISEASES, AND CONDUCT ANTI-DRUGS ABUSE PROGRAMME FOR THE MASSES. XLIX) TO PROMOTE WILD LIFE PRESERVATION ACTS TO REHABILI TATION OF COWS, MONKEY, DOG, TIGERS AND ALL ANIMALS OF THE SOCIETY AND ALSO PROVIDE SHELL OR HOUSES FOR THEM. L) TO TAKE AN ACTIVE INTEREST IN THE CIVIC CULTURAL S OCIAL AND MORAL WELFARE OF THE COMMUNITY AND FOSTER A SPIRIT OF UND ERSTANDING AMONG THE PEOPLE OF THE INDIA AND ABROAD. LI) TO FOSTER SCHEME FOR YOGA, GAMES AND SPORTS IN SCH OOLS AND TO MAKE IT POSSIBLE FOR POOR PEOPLE TO ACT IN WAYS THA T WILL LEAD TO LONG TERM IMPROVEMENTS IN THEIR INCOME AND HEALTH, IN THE ENVIRONMENT, AND IN EDUCATION OF CHILDREN AND WOMEN FROM DEPRESSED CLASSES. LII) TO STIMULATE RESEARCH IN MATTERS OF CONSERVATION, ENVIRONMENT, WASTELAND DEVELOPMENT AS MUCH AS TECHNICAL AND SCIE NTIFIC PLANS AS ON DOCTRINAL AND TO COACH TRAIN CANDIDATE BELONG ING TO WEAKER SECTIONS TO ENABLE THEM TO COMPLETE TO EQUAL TERMS IN VARIOUS COMPETITIVE / ENTRANCE EXAMINATIONS AND ADMISSIONS TO TECHNICAL, VOCATIONAL, ENGINEERING MEDICAL, AGRICULTURAL INSTI TUTIONS. LIII) TO UNDERTAKE WELFARE PROGRAMME FOR WOKEN, PROMOTIO N OF ENTREPRENEURSHIP, WORKING WOMEN'S HOSTEL, CHILDREN, YOUTH, LAND LESS LABORERS, DESTITUTE, DISABLED, WIDOWS, OLD AGE D HOPE AND THE PROGRAMME FOR THE PEOPLE AFFECTED BY NATURAL CALAMI TIES AND DISASTERS. LIV) TO ESTABLISH TECHNICAL, CRAFT COLLEGES, MANAGEMENT INSTITUTIONS, CENTER FOR FILM DEMONSTRATION FOR THE DEVELOPMENT O F THE CENTER, AYURVEDIC PHARMACY, HEALTH EDUCATION, NATUROPATHY C ENTER, CHARITABLE DISPENSARIES FOR THE WELFARE OF THE MASS ED AND TO PRINT AND PUBLISH BOOKS, MAGAZINES AND SUCH OTHER MATERIA LS AND TO BRING OUT AUDIO-VISUAL CENTERS, CASSETTES, MUSIC CA SSETTES AND TO CREATE AWARENESS TO THE PEOPLE THROUGH MASS MEDIA, CULTURE, COMMUNICATION AND ELECTRONIC DEVELOPMENTS. LV) TO PROVIDE SUPPORT TO COMMUNITIES / GROUPS CONSIST ING OF THE POOR PEOPLE WHO WISH TO ORGANIZE THEMSELVES OR HAVE ORGA NIZED THEMSELVES, EITHER ON THEIR OWN OR DUE TO EFFORTS O F A VOLUNTARY ORGANIZATIONS FOR A CAUSE WHICH IS SUFFICIENTLY JUS T OR SERIOUS AND ITA NO.6057/DEL./2010 12 SUSTAIN THEIR CAMPAIGN/STRUGGLE FOR BETTERMENT OF T HEIR ECONOMIC STATUS AND SOCIAL POWER AND ELIMINATION OF ATTITUDI NAL, CULTURAL AND PHYSICAL BARRIERS. LVI) DEVELOPMENT AND STRENGTHENING OF A SELF HELP GROUP MOVEMENT OF PEOPLE WITH DISABILITIES IN RURAL INDIA AND ENCOURA GEMENT OF MUTUAL SUPPORT AND PARTNERSHIP AMONG NGOS CONCERNED WITH THE RURAL POOR AND THOSE CONCERNED WITH HANDICAPPED AND DISABLED PERSONS LVII) TO SUPPORT PEOPLE WITH DISABILITIES IN PROJECT WIT H ENVIRONMENTS FRIENDLY AND ECO PROMOTIVE TO SUPPORT EFFORT TO ENS URE PROTECTION OF HUMAN, CIVIL AND CONSUMER RIGHTS TO PERSONS WITH DISABILITIES AND WOMEN AND TO SUPPORT LEGAL LITERACY, INCLUDING LEGAL COUNSELING, LEGAL AID AND ANALYSIS AND EVALUATION A ND EXISTING LAWS AND TO SUPPORT THE CONDUCT OF SERVICE AND OTHER FOR MS OF EPIDEMIOLOGICAL STUDIES. LVIII) TO PROMOTE RESEARCH IN VARIOUS DEVELOPMENT AREAS I NNOVATIVE STRATEGIES, ASSISTIVE, DEVICES AND ENABLING TECHNOL OGIES AND SUPPORT PRODUCTION SUCH DEVICES ENSURING QUALITY CONTROL. LIX) INCREASE THE PRODUCTION BASE OF CARPET WEAVING TO MEET GROWING INTERNATIONAL DEMAND FOR HAND KNOTTED CRAFTS AND UN DERTAKE TRAINING PROGRAMME AND HANDICRAFTS ARTISANS THE ADV ANCES OF FORMATION OF CO-OPERATIVE SOCIETIES FOR THEIR PROTE CTION AND BETTER RETURNS FOR THE SALE OF THEIR PRODUCTS AND TO APPRI SE ABOUT VARIOUS SCHEMES AND PROGRAMMES FOR PROMOTION OF HANDICRAFTS . LX) ACTION RESEARCH /EXPERIMENTAL/INNOVATIVE ACTIVITIE S WITH THE OBJECTIVES OF ENVIRONMENTAL ORIENTATION AND ADOPTIN G INNOVATIVE PRACTICES FOR THE PURPOSES. LXI) TO PROVIDE BASIC EDUCATIONAL INFRASTRUCTURE AND FA CILITATE IN AREAS OF CONCENTRATION OF EDUCATIONALLY, BACKWARD WHICH D O NOT HAVE ADEQUATE PROVISION OF ELEMENTARY AND SECONDARY EDUC ATION. LXII) TO PROVIDE TECHNICAL TRAINING IN AGRICULTURE AND A LLIED AREAS TO WOMEN FARMERS AND INCREASE THEIR MANAGERIAL, ORGANI ZATIONAL, ENTREPRENEURIAL AND DECISION MAKING SKILLS AND TO C HECK UP DEFORESTATION, CONSERVATION OF FUEL WOOD, ELIMINATI ON / REDUCTION OF SMOKE AND REDUCTION DRUDGERY OF WOMEN AND GIRL C HILDREN FORM COOKING IN SMOKY KITCHEN AND COLLECTION OF FUEL WOO D, EMPLOYMENT GENERATION IN RURAL AND TRIBAL AREAS. ITA NO.6057/DEL./2010 13 LXIII) DISSEMINATION OF INFORMATION ON VARIOUS RENEWABLE ENERGY DEVICES AND SYSTEM IN THE EDUCATIONAL INSTITUTION AND TO PR OMOTE USE OF SOLAR LANTERNS AND SOLAR HOME LIGHTING SYSTEMS AND THE TRUST WILL LIAISON WITH CHARITABLE ORGANIZATIONS OF THE INDIAN TERRITORY, WITH A VIEW TO STRENGTHEN THEM, MAKING THEM ABLE TO AVAI L FUNDS AND GRANTS-IN-AID FOR RUNNING ALL THE PEOPLE DEVELOPMEN TAL PROGRAMMES. LXIV) TO CONSTRUCT, ESTABLISH, MAINTAIN, RUN, DEVELOP, I MPROVE, EXTEND GRANT FOR AND TO AID AND ASSIST IN THE CONSTRUCTION , ESTABLISHMENT, MAINTENANCE, RUNNING, DEVELOPMENT, IMPROVEMENT AND EXTENSIONS OF HOSPITALS, CLINICS, DISPENSARIES, MATERNITY HOME S, ORPHANAGE, RESCUE HOMES AND SIMILAR INSTITUTIONS AND SOCIETIES AFFORDING MEDICAL TREATMENT, CURE, REST RECUPERATION OR ENGAG ED IN OTHER SOCIAL SERVICES BY WAY OF ALLEVIATION THE SUFFERING OF HUMAN. LXV) TO CONSTRUCT, ESTABLISH, MAINTAIN, RUN, DEVELOP, I MPROVE, EXTEND MAKE DONATIONS TO AND TO AID AND ASSIST IN, THE EST ABLISHMENT, MAINTENANCE, RUNNING, AND DEVELOPING AND EXTENSIONS OF EDUCATIONAL INSTITUTIONS, TECHNICAL INDUSTRIAL OR O THER WISE INSTITUTIONS, TECHNICAL, INDUSTRIAL OR OTHER WISE I NCLUDING SCHOOLS, COLLEGES, POLYTECHNICS, RESEARCH ASSOCIATIONS, INST ITUTIONS, LABORATORIES, WORKSHOPS AND HOSTELS EXPENDITURE AND TO PROVIDE MORAL INSTRUCTION TO CHILDREN AND OTHERS AND TO MEE T THE EXPENDITURE ON CLOTHING, BOOKS, TEACHING, ETC, THER EFORE. LXVI) TO GIVE GRANTS IN CASH OR KIND FOR MARRIAGES OF PO OR PEOPLE WITHOUT ANY DISTINCTION OF CASTE, COLOR, CREED OR R ELIGION AND TO GRANT DONATIONS AND SUBSCRIPTIONS TO OTHER INSTITUT IONS, SOCIETY FOR FULFILLMENT OF ACTIVITIES WHICH ARE SIMILAR TO THE OBJECT OF THE SOCIETY. LXVII) TO ORGANIZE PROGRAMMES, WORKSHOPS, SEMINARS, CONFE RENCES, RALLIES, ETC. IN FURTHERANCE OF ALL OR ANYONE OF TH E OBJECTS AND TO OPEN, FOUND, ESTABLISH, MAINTAIN AND ASSIST VOCATIO NAL TRAINING INSTITUTE, FREE COACHING CENTER, COMPUTER TRAINING CENTER, RADIO/TV PRESENTATION INSTITUTE ETC. LXVIII) TO START MAINTAIN AND ASSIST IN RELIEF MEASURES IN THOSE PARTS WHICH ARE OR BECOME SUBJECTS TO NATURAL CALAMITIES LIKE F AMINE, EPIDEMICS, FIRE, FLOOR, DEATH OR WATER, EARTHQUAKES AND DISASTER MANAGEMENT. LXIX) TO ESTABLISHED FOOD PROCESSING UNIT, GRAIN PROCESS ING, MEAT, POULTRY AND EGG, DAIRY, FISH, FRUIT AND VEGETABLE, CONSUMER FOOD, ITA NO.6057/DEL./2010 14 AERATED SOFT DRINKS, PACKAGED DRINKING WATER, ALCOH OLIC BEVERAGES, BACKWARD LINKAGES, FOOD FORTIFICATION, , EXPORT, WT O, SCHEME FOR HUMAN RESOURCE DEPARTMENT, FOOD PROCESSING AND TRAI NING CENTERS (FPTCS), ENTREPRENEUR DEVELOPMENT PROGRAMME, ASSIST ANCE TO HRD INSTITUTION, RESEARCH AND DEVELOPMENT, ASSISTAN CE TO R & D PROJECTS. LXX) PROMOTION, SUPPORT, EXHIBITION, SEMINAR AND WORKSH OPS, STUDIES/SURVEYS AND TO LAY MORE EMPHASIS ON INTERNA TIONAL INTERACTION, NETWORKING OF FOOD TESTING LABORATORIE S, TECHNOLOGY MISSION FOR INTEGRATED DEVELOPMENT OF HORTICULTURE WITH THE PERMISSION OF GOVERNMENT WHERE REQUIRED. LXXI) TO ESTABLISHED PLANNING DEVELOPMENT AND CONTROL OF AND ASSISTANCE TO INDUSTRIES RELATING TO BREAD, OIL SEEDS, BREAKFA ST FOODS, BISCUITS, CONFECTIONARY (INCLUDING COCOA PROCESSING AND CHOCO LATE MAKING, ESTABLISHED AND SERVICING OF THE DEVELOPMENT COUNCI LS FOR FISH, MEAT PROCESSING INDUSTRIES WITH THE PERMISSION OF T HE GOVERNMENT OF INDIA WHERE REQUIRED) LXXII) TO UNDERTAKE PROGRAMS OR PROJECTS FOR ASSISTING IN THE PHYSICAL AND PSYCHOLOGICAL REHABILITATION OF THE CHILDREN FAMILI ES OR OTHER VICTIMS OF COMMUNAL, CASTE, ETHNIC AND ANY OTHER FO RM OF VIOLENCE/CLASHES WHICH FRACTURE SOCIAL HARMONY AND TO UNDERTAKE ACTIVITIES WHICH HIGHLIGHTS AND STRENGTHEN THE BAND S OF UNITY AND AFFINITY BETWEEN DIFFERENT RELIGIOUS AND OTHER GROU PS IN THE COUNTRY. LXXIII) PROJECTS WHICH AIM TO DEVELOPING / STRENGTHENING T HE SKILL OF GRASS ROOT LEVEL WORKERS FOR COMMUNITY HEALTH MANAGEMENT AND INFORMATION DISSEMINATION AND PARTICIPATIVE DECENTR ALIZED MICRO- PLANNING AND REVIEW OF RELEVANT SCIENTIFIC INFORMAT ION AND SETTING UP FACILITIES FOR TRAINING AND RESEARCH IN CONSUMER EDUCATION AND SPREADING CONSUMER LITERACY AND AWARENESS BUILDING PROGRAMMES FOR CONSUMER EDUCATION, COMPLAINT HANDLING, COUNSEL ING, GUIDANCE MECHANISMS LIKE CONSUMER GUIDANCE BUREAU, SETTING U P OF CONSUMER PRODUCT TESTING LABORATORIES. LXXIV) TO DISSEMINATE ALL INFORMATION REGARDING LEGAL SER VICES, AUTHORITY, NATIONAL LEGAL SERVICE WHO PROVIDE FULL RANGE OF LE GAL SERVICE FREE OF COST AND MAINTAIN LIAISON AND CONSTRUCTIONS OF H OSTELS FOR SCS/STS / OBCS/ MINORITIES AND EDUCATIONAL COMPLEX IN LOW LITERACY POCKETS FOR DEVELOPMENT OF WOMEN'S LITERAC Y IN SUB-URBAN, RURAL, TRIBAL AND UNDERDEVELOPED AREAS. ITA NO.6057/DEL./2010 15 LXXV) TO PROVIDE AND PROMOTE HEALTH EDUCATION ACTIVITIES PARTICULARLY IN THE RURAL, URBAN SLUMS, TRIBAL AREA TO SET UP EARLY CANCER, HIV / AIDS, LEPROSY, TB, DETECTION FACILITIES AND HOLD FO R THE SAME CAMP AND EXTENSIVE PROPAGANDA FOR EDUCATING AND MOTIVATI NG PEOPLE FOR VOLUNTARY BLOOD DONATION AND BLOOD TRANSPLANTATION UNIT AND TO PREVENT AND CONTROL OF BLINDNESS CONTRACT SURGERY, EYE HEALTH EDUCATION AND CARE, MANY POWER TRAINING AND OPERATI ONAL RESEARCH, TO SET UP ALLOPATHIC, AYURVEDIC, HOMEOPATHIC AND NA TUROPATHY, YOGA, NEW HOSPITAL DISPENSARIES IN RURAL, URBAN TRI BAL AREAS, MEDICAL CARE FACILITIES TO PROVIDE IMPROVED MEDICAL SERVICES FOR THE MASSES. LXXVI) TO IMPROVE TO LIFE AND STATUS OF WOMEN THOUGH APPL ICATION OF SCIENCE AND TECHNOLOGY BY CREATING GAINFUL EMPLOYME NT AWARENESS FOR THEM ESPECIALLY IN TRIBAL AND RURAL AREA SUCH A S RESEARCH AND DEVELOPMENT ON POST HARVEST TECHNOLOGY AND AGRICULT URAL IMPLEMENTS USED BY WOMEN, LOW-COST AND PRESERVATION AND PROCESSING OF HORTICULTURAL PRODUCE, ASSOCIATION OF WOMEN AND WASTE LAND DEVELOPMENT INVOLVEMENT OF WOMEN IN INDI GENOUS HEALTH PRACTICES AND CULTIVATION OF MEDICINAL PLANT S, RESEARCH, DEVELOPMENT AND DEMONSTRATION PROGRAMMES TO MINIMIZ E OCCUPATIONAL HAZARDS OF WOMEN AND TRIBAL WOMEN. LXXVII) PROJECTS WHICH AIM AT IMPROVING THE QUALITY OF LIFE OF THE POOR AND NEEDY PEOPLE LIVING IN THE RURAL, URBAN AND TRIBAL AREAS, ESPECIALLY IN THE UNDERSERVED AND BACKWARD AREAS AND TO PROMOT E THE PROPAGATION OF SCIENTIFIC TEMPER AND TO DEVELOP PRO GRAMMES AIMED AT REINFORCING AND SUSTAINING THE LITERACY MO VEMENT BOTH THROUGH DIRECT SERVICES AS WELL AS EXTENSION ACTIVI TIES AND AWARENESS BUILDING AND EVOLVING PROGRAMMES GEARED T OWARDS DEVELOPMENT OF POST-LITERACY SKILLS AND ENTREPRENEU RSHIP IN THE FIELD OF EDUCATION, SCIENCE AND TECHNOLOGY, CONSUME R, HEALTH AND SANITATION AND RURAL DEVELOPMENT. LXXVIII) DEVELOPMENT OF REHABILITATION AND COUNSELING FACILI TIES FOR STREET CHILDREN, WIDOWS, DISABLED, HANDICAPPED, DEAF, DUMB TO OPEN SCHOOL, COLLEGE AND TRAINING CENTER THROUGH EDUCATI ON, COUNSELING ETC. TO HELP THEM REACH THEIR FULLEST POTENTIALS AN D INITIATIVES TO CONTROL, REDUCE AND ELIMINATE CHILD, WOMEN LABOR IN INDUSTRIES AND EMPOWERMENT FOR THE SAME. TO PROVIDE WORK AND WAGES TO THE ECONOMICALLY BACKWARD, PHYSICALLY HANDICAPPED, DISA BLED AND SOCIALLY MALADJUSTED SUCH AS THE DESTITUTE, WIDOWS, OLD-AGES HOMES AND THE DESERTED. ITA NO.6057/DEL./2010 16 LXXIX) TO ESTABLISH AND MAINTAIN RELIGIOUS WORSHIP PLACES , SPIRITUAL RETREAT AND MEDITATION CENTERS AND SEMINARIES, ORDAIN PEOPL E OF INTEGRITY, CHARACTER FOR RELIGIOUS WORK AND RITES SUCH AS SOLE MNIZING THE MARRIAGES, DEDICATION OF CHILDREN, BAPTISM AND BURI AL CEREMONIES. LXXX) TO ESTABLISH HANDICRAFTS TRAINING CENTERS AND PROC UREMENT UNITS, CAME AND BAMBOO ARTICLES, MAT WEAVING ETC. TRADITIO NAL EMBROIDERY WORK ETCETERA, DYEING AND CLOTH PAINTING , TOY MAKING, HANDLOOM TO PROVIDES GOOD SCOPE FOR EMPLOYMENT OF N EEDY MASSES, BLIND AND EVEN ORTHOPAEDICALLY HANDICAPPED, DISABLED, DEAF, DUMB AND ORPHANAGES. LXXXI) TO ESTABLISH WORKING WOMEN HOSTEL, DHARMSALA, SPOR TS, PLAYGROUND, CONFERENCE HALL, FAMILY COUNSELING CENT ERS, VOCATIONAL TRAINING FOR RURAL, URBAN AND TRIBAL WOMEN. LXXXII) TO CO-OPERATE WITH AND SECURE THE CO-OPERATION OF T HE CENTRAL GOVERNMENT STATE GOVERNMENT UNION TERRITORY ADMINIS TRATION, INTERNATIONAL FUNDING AGENCIES, INDUSTRIAL AND COMM ERCIAL ORGANIZATION AND NGOS VOLUNTARY AND OTHER ORGANIZAT ION AND BODIES IN PROMOTING THE OBJECT OF THE SOCIETY. 3. THE ASSESSEE HAS FILED AN APPEAL BEFORE US BY TA KING THE FOLLOWING GROUNDS :- 1. THE ORDER OF THE DIRECTOR OF INCOME TAX (EXEMPT ION) IS NOT CORRECT AND ACCEPTABLE. 2. THE HONOURABLE DIRECTOR OF INCOME TAX (EXEMPTION ) WOULD NOT HAVE REJECTED THE APPLICATION WITH OUT PR OPERLY VERIFYING THE ACTIVITIES CARRIED OUT BY THE TRUST. 3. THE DIRECTOR DID NOT APPRECIATE THE FACT THAT SO MANY DONORS FROM INDIA AND ABROAD INCLUDING GOVERNMENT PARTICIPATED WITH THE DEVELOPMENT AND CHARITABLE WO RKS. 4. THE DIRECTOR OF INCOME TAX QUESTION THE GENUINES S - OF THE INSTITUTIONS UNREASONABLE AND NOT BONAFIDE. ITA NO.6057/DEL./2010 17 5. THE HONOURABLE DIRECTOR OF INCOME TAX- OUGHT TO HAVE BEEN VERIFIED AGREEMENTS MADE WITH THE DONORS GOVER NMENT AND AGENCIES. 6. THE DIRECTOR OF THE INCOME TAX DID NOT SEE THE F AD THAT CHARITY IS DONE WITH THE HELP OF MANY PHILANTHORAPI STS AND DONORS. 7. ANY OTHER GROUND THAT MAY BE URGES AT THE TIME O F HEARING. THE AIMS AND OBJECTS OF THE TRUST ARE CHARITABLE. FROM DETAILS, WE FIND THAT THE ASSESSEE IS CONSTRUCTING TOILETS FOR PUBLIC WHICH I S ALSO A CHARITABLE WORK. THESE PUBLIC TOILETS ARE MADE OUT OF THE GRANTS FRO M GOVERNMENT OF UTTAR PRADESH AND ALSO SOME PETTY CONTRIBUTION FROM THE B ENEFICIARIES. THE CONTRIBUTION FROM BENEFICIARIES CANNOT BE SAID A CO MMERCIAL ACTIVITY. AFTER CLOSE PERUSAL OF THESE FACTS AND TAKING THE PLEADIN GS INTO CONSIDERATION, WE HOLD THAT THE ASSESSEE TRUST IS A GENUINE TRUST REG ISTERED FOR CHARITABLE PURPOSE, HENCE DESERVES REGISTRATION U/S 12A OF THE INCOME-T AX ACT AND THE EXEMPTION U/S 80G. THEREFORE, WE SET ASIDE THE ORDER OF THE DIT (EXEMPTIONS) AND DIRECT TO GRANT THE REGISTRATION U/S 12A AND ALSO T O GRANT EXEMPTION U/S 80G. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED. ORDER PRONOUNCED IN OPEN COURT ON THIS 16 TH DAY OF SEPTEMBER, 2011. SD/- SD/- (C.L. SETHI) (B.C. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED THE 16 TH DAY OF SEPTEMBER, 2011/TS ITA NO.6057/DEL./2010 18 COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.DIT (E), DELHI. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.