ABHIBHASHAK PENSION SAHYOG SAMITI, Jaipur V. CIT, Jaipur

ITA 632/JPR/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 5216 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 1 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-08-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: misc
• Appeal Filed On: 01-07-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R A VERMA CIT DH; MAN SINGH
• Keywords: Charitable institution
• Section: 12A; 12AA; 12

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR JH HKKXPAN] YS[KK LNL; ,OA JH YFYR DQEKJ] U;KF;D LN L; DS LE{K BEFORE: SHRI BHAGCHAND, AM & SHRI LALIET KUMAR, JM VK;DJ VIHY LA-@ ITA NO. 632/JP/2015 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : .................. ABHIBHASHAK PENSION SAHYOG SAMITI, BAR ROOM, COURT PREMISES, ALWAR. CUKE VS. COMMISSIONER OF INCOME TAX (EXEMPTION), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AACAA 6241 Q VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI P.C. PARWAL (CA) JKTLO DH VKSJ LS@ REVENUE BY : SHRI MAN SINGH (CIT) & SHRI R.A. VERMA (ADDL.CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 05/07/2016 MN?KKS'K .KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 08/08/2016 VKNS'K@ ORDER PER: LALIET KUMAR, J.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 28/05/2015 PASSED BY THE LD CIT (EXEMPTIONS), JAIPU R U/S 12AA(1)(B) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT). THE SOLE GROUND TAKEN BY THE ASSESSEE IN APPEAL IS AS UNDER:- 1 THE LD CIT HAS ERRED ON FACTS AND IN LAW IN REJEC TING THE APPLICATION OF ASSESSEE FOR GRANT OF REGISTRATI ON U/S 12AA OF THE INCOME TAX ACT, 1961 BY HOLDING THAT THE OBJECTS OF THE SOCIETY ARE NOT CHARITABLE IN NATURE AS ITA 632/JP/2015_ ABHIBHASHAK PENSION SAHYOG SAMITI VS CIT 2 THEY ARE FOR THE BENEFIT OF PARTICULAR GROUP OF PER SONS AND NOT FOR THE BENEFIT OF PUBLIC AT LARGE. 2. THE BRIEF FACTS OF THE CASE ARE THAT THE APPELLAN T IS A SOCIETY REGISTERED UNDER THE SOCIETIES REGISTRATION ACT BEA RING REGISTRATION NO. 87-11-12 ON 02/6/2011 WITH THE FOLLOWING AIMS AND OBJ ECTS. VFHKHKK'KD ISU'KU LG;KSX LFEFR] 'KGJ VYOJ FU;EKOYH 1- VFHKHKK'KD ISU'KU LG;KSX LFEFR] 'KGJ VYOJ DS ISU 'KU LS LACAF/KR DK;Z NS[KSXHA 2- MDR LFEFR ISU'KU O VU; DK;Z TKS ISU'KU LG;KSX LF EFR R; DJSXH] MDR VUQLKJ DK;Z DJSXHA 3- FDRUH ISA'KU NH TK;S] ;G FU.KZ; ISA'KU LG;KSX LF EFR DJSXHA 4- MDR ISA'KU LFEFR ESA JFTLVS'KU GSRQ FUEU IZDKJ ,D EQR JKF'K NSUH GKSXH %& 0 LS 05 LKY IZSFDVLULZ 1000@& :I;S 06 LS 10 LKY 2000@& :I;S 11 O'KZ LS VF/KD 3000@& :I;S 5- MDR LFEFR ESSA TKS VF/KODRK JFTLVS'KU DJOK;SXK] OGH ISA'KU DK GDNKJ GKSXKA 6- OG VFHKHKK'KD GH ISA'KU DK GDNKJ GKSXK] TKS FD L FKKUH; CKJ ESA 20 LKY RD IZSFDVL DH GKS O ISA'KU LFEFR ESA 3 LKY JFTL VS'KU GKS X;S GKSA 7- VKOSNU DH E`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}KJK TEK DJKBZ JKF'K DS VUQIKR ESA OKFIL DJ NH TKOSXHA 14- CSAD ESA BLH UKE LS [KKRK [KQYOK;K TK;SXK] FTL IJ DKS'KK/;{K] LFPO O V/;{K ESA FDLH HKH NKS UKE DS GLRK{KJ LS PSD VF/K D`R LE>KK TK;SXKA 15- MDR LFEFR DK DK;KZY; CKJ DK;KZY; GH EKUK TK;SXK A 16- VFOOKFGR VKOSND DH E`R;Q DH FLFKFR ESA UKFER EK RK@FIRK DKS FU;EKUQLKJ ISA'KU NH TK;SXHA 17- ISA'KU LG;KSX LFEFR DK OGH LNL; CU LDSXK] TKS V YOJ DPSGJH IFJLJ ESA FU;FER ODKYR DJ JGS GS RFKK OG VU; CKJ DK LNL; UGHA GKSUK PKFG,A IJURQ MLDK VYOJ CKJ ,LKSFL,'KU DK LNL; GKSUK T:JH GKSXKA 18- ISU'KU LGK;KSX LFEFR DS EUKSUHR 23 LNL;] TKS JF TLVS'KU DS ODR FN;S X;S GS] MUESA LS FDLH HKH ESECJ DS FJVK;J GKSU S ;K E`R;Q LS MLDK LFKKU FJDR GKSUS DH FLFKFR ESA LFEFR DS CKDH E SECJ LOZLEEFR LS ;K FOOKN GKSUS DH FLFKFR ESA CGQER LS FJDR IN IJ LNL; EUKSUHR DJ LDSXSAA YSFDU ESECJ DH LA[;K 23 GH JGSXHA MIJKSD R LFEFR DS FDLH LNL; DK NQJKPJ.K@VKIJKF/KD XFRFOF/K FUYIR IK;S TKUS IJ LOZ LEEFR LS ;K CGQER LS MLS GVKUS DK IW.KZ VF/KDKJ GKSXKA ITA 632/JP/2015_ ABHIBHASHAK PENSION SAHYOG SAMITI VS CIT 4 19- ISU'KU LFEFR ESA VKOSND DS VFOOKFGR GKSUS DH FL FKFR ESA OG VIUS EKRK&FIRK DKS VIUK UKSFEUH CUK LDRK GSA FOOKFGR GKS US DH FLFKFR ESA OG VIUH IFRU DK RFKK IRUH DS LOXZOKL GKSUS DS C KN OG VIUS UKCKFYX IQ=@IQ=H DKS VIUK UKSFEUH CUK LDRK GSA YSFU UKCKFYX ,D UKSFEUH DS CKFYX GKSUS RD GH OG ISA'KU DK VF/KDK JH GKSXKA LFEFR DS LNL; DS IQU% FOOKG DJUS IJ OG VIUK UKFEUH IFJOFRZR DJK LDRK GSA BL GSRQ LNL; DKS IWOZ IFR@IFRU DK E`R; Q IZEK.K I= ;K RYKD IZEK.K I= ;K VU; OKAFNR NLRKOST IS'K DJ FU; EKUQLKJ LFEFR ESA VKOSNU DJUK GKSXKA 20- ISA'KU LG;KSX LFEFR DK LNL; CUUS DS CKN ;FN DKS BZ LNL; LJDKJ@FUTH LALFKK ESSA UKSDJH DJ YSRK GS ;K VIUK FU TH O;OLKK; DJRK IK;K TKRK GS RKS MLDH IK=RK LOR% JN~N LE>H TKO SXHA ;G FU;EKOYH JFTLVS'KU DH FRFFK LS IZHKKOH GKSXH RFKK GJ LNL; BL FU;EKOYH LS IKCUN GKSXKA BESIDES THE ABOVE SAID OBJECTS OF THE SOCIETY, UNDE R THE RULES AND REGULATIONS OF THE SOCIETY, IT IS ALSO STIPULATED A S UNDER:- 20- LALFKK DK FO?KVU ;FN LALFKK DK FO?KVU VKO';D GQ VK] RKS LALFKK DH LELR PY&VPY LEIFR LEKU M}'; OKYH LALFKK DKS GLRK ARFJR DJ NH TKOSXHA YSFDU MDR LELR DK;ZOKGH JKT- LALFKK J FTLVS'KU VF/K- 1958 DH /KKJK 13 O 14 DS VUQ:I GKSXHA THE SOCIETY HAS ALSO MADE PROVISION FOR MAKING THE M EMBERS OF THE SOCIETY, WHICH READS AS UNDER: 4- LNL;RK FUEU ;KSX;RK J[KUS OKYS O;FDR LALFKK DS L NL; CU LDSAXS 1- LALFKK DS DK;Z {KS= ESA FUOKL DJRS GKSA 2- CKFYX GKSA 3- IKXY] NHOKFY;KS U GKSA 4- LALFKK DS M}S';KSA ESA :FP O VKLFKK J[KRSSA G KSA 5- LALFKK DS FGRKSA DKS LOKSZIFJ LE>S GKSA ITA 632/JP/2015_ ABHIBHASHAK PENSION SAHYOG SAMITI VS CIT 5 FOR THE PURPOSES OF FULFILLMENT OF THE AIMS AND OBJ ECTS OF THE SOCIETY, CERTAIN OTHER ANCILLARY RULES WERE ALSO FRAMED BY TH E SOCIETY, WHICH ARE AS UNDER:- 1- VFHKHKK'KD ISU'KU LG;KSX LFEFR 'KGJ VYOJ VIUS LN L; VFHKHKK'KDKSA DS FJVK;J@LOXZOKL GKSUS IJ LNL; VFHKH KK'KD DKS@VFKOK MLDH IFUR @IFR DK CRKSJ OSYQS;J ,D FUFPR JKF'K CRKSJ ISU'KU LGK;RKFKZ NSXH RFKK LNL; VFHKHKK 'KDKSA DS FGRKFKZ DK;Z DJSXHA 2- BL LFEFR DKS MIJKSDR DK;KSZ DS LEIKNU DJUS ,OA L FEFR DKS LQPK: :I LS PYKUS DS FY, FU;E O MIFU;E CUKUS DK IW. KZ VF/KDKJ GKSXKA 3- BL MIJKSDR LFEFR DKS MDR DK;Z DKS LEIUU DJUS DS FY, LJDKJ] LALFKKVKSA] HKKEKKKGKSA BR;KFN NKUNKRKVKSA LS NKU ,OA VKFFKZD LGK;KSX IZKIR DJUS RFKK DKS'K LFKKFIR DJUS DK VF/KD KJ GKSXKA THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) HAD EXAMI NED THE AIMS AND OBJECTS OF THE SOCIETY AND AFTER EXAMINING THE AIMS AND OBJECTS OF THE SOCIETY, THE LD. COMMISSIONER (E) HAS HELD THAT THE ACTIVITIES OF THE SOCIETY CANNOT BE HELD AS TO BE CHARITABLE AS THE B ENEFIT OF THE SOCIETY IS SOUGHT TO BE GIVEN TO THE LIMITED GROUP OF PERSONS, THEREFORE, IT IS NOT A CHARITABLE PURPOSES. THE CONCLUSION OF THE LD CIT(E) IS GIVEN IN PARA 8 AND 9 OF THE ORDER, WHICH IS AS UNDER:- 8. IN ALL THE ABOVE JUDGMENTS HONBLE COURT/TRIBUNA L HAVE HELD THAT IF THE OBJECTS OF THE SOCIETY/ASSOCIATION ARE FOR THE BENEFIT OF A LIMITED GROUP OF PERSON THEN IT IS NOT A ITA 632/JP/2015_ ABHIBHASHAK PENSION SAHYOG SAMITI VS CIT 6 CHARITABLE ORGANIZATION. IN THE CASE OF PRESENT APP LICANT, THE OBJECTS ARE LIMITED TO BENEFIT FINE ADVOCATES OF ALWAR CITY. THIS CONSIST OF A VERY LIMITED AND SMALL GROUP AND NOT THE PUBLIC AT LARGE. IN SECTION 2(15) THE LEGIS LATURE HAS USED LANGUAGE OF GREAT AMPLITUDE, CHARITABLE PURPOSE WHICH NOT ONLY INCLUDES THE SPECIFIC PURPOSE OF EDUCATION MEDICAL ETC. BUT ALSO ADVANCEMENT OF O THER OBJECTS OF GENERAL PUBLIC UTILITY. THE CLAUSE IS INTENDED TO SERVE PUBLIC AT CHARITABLE FALLING UNDE R THE HEAD ADVANCEMENT OF ANY OTHER GENERAL PUBLIC UTILIT Y. THIS IS TOTALLY MISSING IN THE CASE OF APPLICANT. 9. BASED ON ABOVE DISCUSSION IT IS CLEAR THAT OBJE CT OF THE TRUST AS WELL AS ACTIVITIES ARE NOT CHARITABLE IN NA TURE AS THEY ARE FOR THE BENEFIT OF PARTICULAR GROUP OF PER SONS. THE TRUST CANNOT BE HELD AS CHARITABLE WITHIN THE MEANING OF SECTION 2(15) OF THE IT ACT, 1961. BASED ON ABOVE I AM SATISFIED THAT THE TRUST IS NOT FIT FOR REGISTRATION AND THEREFORE REGISTRATION U/S 12AA IS REFUSED. 3. AGAINST THE ORDER OF THE LD CIT(E), THE ASSESSEE IS IN APPEAL BEFORE US. THE LD AR OF THE ASSESSEE HAS REITERATED THE SUB MISSIONS MADE BEFORE THE LD CIT(E) AND HAS DRAWN OUR ATTENTION TO THE ABOVE STATED AIMS AND OBJECTS OF THE SOCIETY AND PRAYED TO GRANT REGISTRATION TO THE ASSESSEE SOCIETY. ITA 632/JP/2015_ ABHIBHASHAK PENSION SAHYOG SAMITI VS CIT 7 4. AT THE OUTSET, THE LD SR.DR HAS VEHEMENTLY SUPPO RTED THE ORDER OF THE LD CIT(E). 5. WE HAVE HEARD THE RIVAL CONTENTIONS OF BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON THE RECORD. THE LD AR OF THE ASSESSEE WAS SUBMITTED THAT THE OBJECTS OF THE SOCIETY ARE LO UD AND ARE MEANT TO HELP THE RETIRED ADVOCATES AND ALSO TO THE FAMILY O F THE DECEASED ADVOCATES. IT WAS SUBMITTED THAT THE ADVOCATES ARE E SPOUSING THE CAUSE OF THE SOCIETY AND ARE ALSO MEMBER OF THE SOCIETY A ND THEY ARE NOT FORMING A SMALL GROUP AS CONTENDED BY THE LD CIT(E) . IT WAS FURTHER SUBMITTED THAT AS PER THE LAW LAID DOWN BY THE HON'B LE SUPREME COURT THAT IF AN ACT OF THE ASSESSEE SOCIETY IS BENEFICIA L TO A SECTION OF THE PUBLIC THEN ALSO IT IS TERMED AS AN ACT OF PUBLIC U TILITY. IT WAS FURTHER SUBMITTED THAT THE NARROW INTERPRETATION SHOULD NOT BE GIVEN WHEN THE ADVANCEMENT OF ANY OTHER OBJECT OF GENERAL PUBLIC U TILITY OCCURRING IN SECTION 215 OF THE ACT. IT WAS SUBMITTED THAT THE HO N'BLE SUPREME COURT IN THE CASE OF CIT VS DAWOODI BOHARA (2014) 43 TAXMAN N.COM 242 HAS SUMMARIZED THE LAW ON THE SUBJECT IN THE FOLLOWING MA NNER. 16. THEREFORE, UNDER THE SCHEME OF THE ACT, SECTIONS 11 AND 12 ARE SUBSTANTIVE PROVISIONS WHICH PROVIDE FOR EXEMPTIONS AVAILABLE TO A RELIGIOUS OR CHARITABLE TRUST. INCOME DERIVED FRO M PROPERTY HELD BY SUCH PUBLIC TRUST AS WELL AS VOLUNTARY CONTRIBUT IONS RECEIVED BY ITA 632/JP/2015_ ABHIBHASHAK PENSION SAHYOG SAMITI VS CIT 8 THE SAID TRUST ARE THE SUBJECT-MATTER OF EXEMPTIONS FROM THE TAXATION UNDER THE ACT. SECTIONS 12A AND 12AA DETAI L THE PROCEDURAL REQUIREMENTS FOR MAKING AN APPLICATION T O CLAIM EXEMPTION UNDER SECTIONS 11 OR 12 BY THE ASSESSEE AN D THE GRANT OR REJECTION OF SUCH APPLICATION BY THE COMMISSIONE R. A CONJOINT READING OF SECTIONS 11, 12, 12A AND 12AA MAKES IT C LEAR THAT REGISTRATION UNDER SECTIONS 12A AND 12AA IS A CONDI TION PRECEDENT FOR AVAILING BENEFIT UNDER SECTIONS 11 AN D 12. UNLESS AN INSTITUTION IS REGISTERED UNDER THE AFORESAID PROVI SIONS, IT CANNOT CLAIM THE BENEFIT OF SECTIONS 11 AND 12. SECTION 13 ENLISTS THE CIRCUMSTANCES WHEREIN THE EXEMPTION WOULD NOT BE AV AILABLE TO A RELIGIOUS OR CHARITABLE TRUST OTHERWISE FALLING UND ER SECTION 11 OR 12 AND THEREFORE, REQUIRES TO BE READ IN CONJUNCTION WITH THE PROVISIONS OF SECTIONS 11 AND 12 TOWARDS DETERMINAT ION OF ELIGIBILITY OF A TRUST TO CLAIM EXEMPTION UNDER THE AFORESAID PROVISIONS. IN THE SAID JUDGMENT, THE HON'BLE SUPREME COURT WAS EXAMINING THE ISSUE OF GRANT OF REGISTRATION TO SHORT RELIGIOUS G ROUP. THE HON'BLE SUPREME COURT AFTER REPRODUCING THE VARIOUS JUDGMEN TS HAS HELD AS UNDER:- 48. FURTHER, IN STATE OF KERALA V. M.P. SHANTI VERMA JAIN [1998] 5 SCC 63 THIS COURT HAS HELD THAT PROPAGATION OF RELIGION AND RESTRICTION OF BENEFITS OF ACTIVITIES OF TRUST IN ITS OBJECTS T O THE SAID COMMUNITY WOULD RENDER THE TRUST AS INELIGIBLE FOR CLAIMING E XEMPTION UNDER SIMILAR PROVISIONS OF KERALA AGRICULTURAL INCOME TAX ACT, 1950. THE COURT OBSERVED AS FOLLOWS: 'THE DEED OF TRUST AND THE RULES RUN INTO MORE THA N THIRTY PAGES OUT OF WHICH SIX PAGES OF THE TRUST DEED NARRATE THE PHILO SOPHY OF JAIN DHARMA. THE OBJECTS OF THE TRUST CLEARLY SHOW THAT THE TRUST IS MEANT FOR PROPAGATION OF JAIN RELIGION AND RENDERING HELP TO THE FOLLOWERS OF JAIN RELIGION. EVEN MEDICAL AID AND SIMILAR FACILIT IES ARE TO BE RENDERED TO PERSONS DEVOTED TO JAIN RELIGION AND TO NON-JAIN S IF SUFFERING FROM ITA 632/JP/2015_ ABHIBHASHAK PENSION SAHYOG SAMITI VS CIT 9 AILMENTS BUT THE MEDICAL AID COULD BE GIVEN TO THEM O NLY IF ANY MEMBER OF THE FAMILIES MANAGING THE TRUST, SHOWS SYMPATHY AND IS INTERESTED IN THEIR TREATMENT. THE TRIBUNAL, IN OUR OPINION, WAS R IGHT IN ITS CONCLUSION THAT THE DOMINANT PURPOSE OF THE TRUST IN THE PRESE NT CASE WAS PROPAGATION OF JAIN RELIGION AND TO SERVE ITS FOLLO WERS AND ANY PART OF AGRICULTURAL INCOME OF THE TRUST SPENT IN THE STATE OF KERALA ALSO COULD NOT BE TREATED AS ALLOWABLE ITEM OF THE EXPENSES.' 49. IN THE PRESENT CASE, THE OBJECTS OF THE RESPONDENT- TRUST ARE BASED ON RELIGIOUS TENETS UNDER QURAN ACCORDING TO RELIGIO US FAITH OF ISLAM. WE HAVE ALREADY NOTICED THAT THE PERUSAL OF THE OBJECTS AND PURPOSES OF THE RESPONDENT-TRUST WOULD CLEARLY DEMO NSTRATE THAT THE ACTIVITIES OF THE TRUST THOUGH BOTH CHARITABLE AND RELIGIOUS ARE NOT EXCLUSIVELY MEANT FOR A PARTICULAR RELIGIOUS CO MMUNITY. THE OBJECTS, AS EXPLAINED IN THE PRECEDING PARAGRAPHS, DO NOT CHANNEL THE BENEFITS TO ANY COMMUNITY IF NOT THE DAWOODI BO HRA COMMUNITY AND THUS, WOULD NOT FALL UNDER THE PROVIS IONS OF SECTION 13(1)(B) OF THE ACT. IT IS UNDOUBTEDLY CASE OF THE ASSESSEE THAT THE COM MUNITY SOUGHT TO BE BENEFITED BY THE ASSESSEE SOCIETY, HAS SUFFICIENTLY BEEN IDENTIFIED BY A COMMON QUALITY OF A PUBLIC OR IMPERSONAL IN NATURE. IN THE PRESENT CASE, THE BENEFICIARIES ARE THE MEMBERS OF THE TRUST SOUGH T TO BE REGISTERED ARE EITHER THE MEMBER OF THE TRUST WHO HAVE BEEN RET IRED OR LEGAL HEIRS OF THE MEMBERS OF THE TRUST WHO BECAME THE MEMBER OF THE SOCIETY. IF WE LOOK INTO THE QUALIFICATION OF THE MEMBERSHIP, TH E MEMBERSHIP IS NO WHERE RESTRICTED TO ONLY TO THE ADVOCATES RATHER THE MEMBERSHIP IS OPEN FOR ALL THE PERSONS LIVING WITHIN THE GEOGRAPHICAL A REA OF THE SOCIETY. THE BYELAWS FRAMED BY THE SOCIETY CANNOT SUPERSEDE THE R EGISTERED RULES AND ITA 632/JP/2015_ ABHIBHASHAK PENSION SAHYOG SAMITI VS CIT 10 REGULATIONS OF THE SOCIETY AND THEREFORE, ANY PERSO N, WHO IS LIVING WITHIN THE AREA OF ALWAR, IS MAJOR, HAS NOT BEEN DECLARED I NSOLVENT AND HAVE FAITH AND INTEREST ON THE AIMS AND OBJECTS OF THE S OCIETY CAN BECOME THE MEMBER OF THE SOCIETY. IN OUR VIEW THE REGISTERED R ULES AND REGULATIONS OF THE SOCIETY GOVERNS THE INTER SE RELATIONSHIP BE TWEEN THE MEMBERS AND ARE BINDING AMONG THE MEMBERS AND ARE REQUIRED TO B E LOOK INTO BY THE LD CIT AT THE TIME OF GRANT OF REGISTRATION TO THE A SSESSEE SOCIETY. IN THE PRESENT CASE, THE WHOLE EMPHASIS OF THE LD CIT(E) IS ON THE ASPECT THAT THE SOCIETY IS BEING CONSTITUTED TO BENEFIT THE LIM ITED SMALL GROUP OF PERSON, AS PER THE BENCH, IS NOT CORRECT. IN OUR VIEW, NO CHARITABLE SOCIETY CAN FUNCTION TO H ELP UNIDENTIFIED WHOLE CHUNK OF POPULATION. FOR THE PURPOSES OF GIVIN G EFFECT AND FOR EFFECTIVE FULFILLMENT OF ITS AIMS AND OBJECTS, IT I S NECESSARY TO IDENTIFY THE LIMITED NUMBER OF PERSONS, WHO ARE ALSO PART OF THE SOCIETY TO THE SAID SOCIETY SHALL BE SERVING AND IDENTIFICATION OF THE PERSONS TO WHOM THE SOCIETY IS WILLING TO CATER, IN OUR VIEW SHOULD NOT B E BASED ON CASTE, CREED, RELIGION AND GEOGRAPHY. IF ON THE BASIS OF S OME RATIONAL CRITERIA, THE SOCIETY INDENTIFY OR WILLING TO HELP THE IMPERSO NAL PERSON WITH HAVING COMMON QUALITY (IN THE PRESENT CASE, ADVOCATE) WIT H COMMON BACKGROUND, IN OUR VIEW, THE PUBLIC PURPOSE WOULD BE SERVED IF THE ITA 632/JP/2015_ ABHIBHASHAK PENSION SAHYOG SAMITI VS CIT 11 MEMBERS OF THE SOCIETY (ADVOCATES) ARE BENEFITED OU T OF THE ACTIVITIES OF THE SOCIETY. RELIANCE ON THE JUDGMENT OF THE LD AR IN THE CASE OF CIT VS. ANDHRA PRADESH POLICE WELFARE SOCIETY (1984) 148 ITR 0287 (AP) AND GCDA EMPLOYEES PENSION FUND TRUST VS CIT (2014) 369 ITR 0532 (KER), IN OUR VIEW TAKE FORWARD THE CASE OF THE ASSESSEE. TH E LD DR SOUGHT TO DISTINGUISH THE FACTS OF THE JUDGMENT IN THE CASE O F CIT VS. ANDHRA PRADESH POLICE WELFARE SOCIETY (SUPRA) ON THE GROUN D THAT THE MEMBERS OF THE SOCIETY ARE FROM THE POLICE DEPARTMENT AND I N PUBLIC EMPLOYMENT IS IMPERSONAL IN NATURE WHEREAS IN THE CASE OF THE ASSESSEE, THE MEMBERS OF THE SOCIETY ARE NOT EMPLOYEES OF THE GOV ERNMENT AND ARE NOT RENDERING THE SERVICES FOR THE BENEFIT OF THE P UBLIC. IN A RECENT ARTICLE A AUTHOR BY THE NAME MR ANUJUAN AT HAS VIVIDLY DESCRIBED THE ROLE OF A LAWYER IN THE SOCIETY IN THE FOLLOWING MANNER: ON JANUARY 9 , 1915 AT APOLLO BANDAR IN BOMBAY A BA RRISTER RETURNED TO HIS MOTHERLAND ,WHO WOULD HAVE THOUGHT TH AN THAT HE WILL LEAD INDIA IN ONE OF THE BIGGEST WAR THIS COUNTR Y HAS EVER SEEN AND EMERGE VICTORIOUS , HE WAS NO OTHER THAN MO HANDAS KARAMCHAND GANDHI. FROM EARLY TIMES OF MODERATES LI KE MOTILAL NEHRU , DADABHAI NAOROJI TO EXTREMISTS C RAJAGOPALA CHARI , BAL GANGDHAR TILAK OR 'IRON MAN' SARDAR PATEL THEY ALL H AD THEIR DIFFERENCES IN OPINIONS, THOUGHTS AND WAY OF WORKING BUT WHAT THEY ALL HAD IN COMMON WAS THEY WERE PRACTITIONERS OF 'LAW'. IF NOT OF THE SELF SACRIFICING AND DEDICATED EFFORTS O F THESE BRAVE MEN HOW WE WOULD HAVE WON THE INDEPENDENCE WE CHERISH.THI S WAS THE FIRST EVER DYNAMIC TRANSFORMATION IN INDIAN SOCIETY WITH MANY MORE TO COME. ITA 632/JP/2015_ ABHIBHASHAK PENSION SAHYOG SAMITI VS CIT 12 AT THE DAWN OF INDEPENDENCE, THE PARLIAMENT OF INDEP ENDENT INDIA WAS THE FORGE WHERE A DOCUMENT THAT WILL GUIDE T HE YOUNG NATION WAS BEING CRAFTED. IT WILL FALL ON THE KEEN LE GAL MIND OF B. R. AMBEDKAR TO FORMULATE A CONSTITUTION FOR THE NEWL Y INDEPENDENT NATION. THE INDIAN BAR HAD A ROLE IN THE INDEPENDENCE MOVEMENT THAT CAN HARDLY BE OVERSTATED THAT THE TALLEST LEADERS OF THE MOVEMENT ACROSS THE POLITICA L SPECTRUM WERE LAWYER S IS AMPLE PROOF. THE NEW NATION SAW ITS FIRST LEADER IN JAWAHARLAL NEHRU, AND A PATERNAL FIGURE IN M. K. GANDHI, BOTH EXEMPLARY LAWYER S. PERHAPS IT IS THE CONSEQUENT UNDERSTANDING OF LAW AND ITS RELATION TO SOCIETY THAT PROMPTED THE FO UNDING FATHERS TO DEVOTE THE ENERGY REQUIRED TO FORM A CONSTITUTION OF UNPRECEDENTED MAGNITUDE IN BOTH SCOPE AND LENGTH. 1. LAWYERS PLAYED A CENTRAL ROLE IN DRAFTING OF CON STITUTION. THE PROCEEDING CLEARLY SHOW THE PART PLAYED BY THE LAWYER S IN ELABORATING THE BASIC CONCEPT OF SECULARISM, DEMOCR ACY AND EGALITARIANISM. IT WAS BECAUSE LAWYER S UNDERSTOOD THE THAN SOCIETY IN REALITY RATHER THAN SUBSTANTIVE TERM. THE Y ALSO INTRODUCED WELL KNOWN AMBIGUITIES SUCH AS THE UNCERTA INTY ABOUT FUNDAMENTAL RIGHTS AND DIRECTIVE PRINCIPLES OF STAT E POLICY WHO WERE PRIMARY. EVEN AFTER THE CONSTITUTION WAS ADOPTED LAWYER S CONTINUED TO PLAY AN IMPORTANT ROLE IN NATIONAL POL ITICS .THEY REPRESENTED 35.3 PERCENT, 31.4 PERCENT, 30 PERCENT AND 26.9 PERCENT OF THE FIRST FOUR LOK SABHA. 2. A MAN CLAD IN BLACK AND WHITE ATTIRE WALKING BRI SKLY IN A CORRIDOR ENTERS THE COURTROOM, EYES OF THE VICTIM T URNS TO HIM WITH HOPE AND BELIEF THAT HE WILL PROVIDE HIM WITH THE JUSTICE HE DESERVES, FOR HIM HE IS NO LESS THAN THE ANGEL WHO S AVED HIS LIFE. LAWYERS ARE THOSE SMALL PILLARS IN A BUILDING THAT A RE REQUIRED DURING THE CONSTRUCTION OF THE MAIN PILLAR AS TO GI VE IT SUPPORT TOWARDS THE RIGHT DIRECTION. WE DID NOT REACH WHERE WE ARE IN A DAYS WORK , LAWS THAT GOVERNS US THE FREEDOM THAT WE HAVE TO EXPRESS , RIGHT TO SAY WHAT DESIRE , CHOOSE WHAT WE WA NT TO WORK, PRACTICE THE FAITH THAT WE BELIEVE IN. ALL THESE RIG HTS ARE CONFERRED UPON US BY 'LAW' OF INDIA AND LAWYER S ARE THE OFFICERS WHO WORK TO MAKE SURE THAT CITIZENS OF INDIA ARE NOT DEPRIVED O F THEIR RIGHTS. BEING LAWYER IS A NOBLE AND HONORABLE PROFESSION WHICH REQUIRES A MANNER AND CONDUCT TO BE CAREFULLY FOLLOWED. IN BA R COUNCIL OF INDIA RULES A LAWYER HOLDS A DUTY TO ACT WITH DIGNITY AND SELF- ITA 632/JP/2015_ ABHIBHASHAK PENSION SAHYOG SAMITI VS CIT 13 RESPECT , TO UPHOLD THE INTEREST OF CLIENT BY ALL F AIR AND HONORABLE MEANS AND SHALL NOT TAKE ADVANTAGE OF THE CONFIDENC E REPOSED IN HIM BY HIS CLIENT. A LAWYER IS BOUND TO CONDUCT HIMSELF IN A MANNER BEFITTING THE HIGH AND HONORABLE LEGAL PROFE SSION AND IF HE DEPARTS FROM THE HIGH STANDARD WHICH THE PROFESSI ON HAS SET FOR ITSELF AND DEMANDS OF HIM IN PROFESSIONAL MATTE R, HE WILL BE LIABLE TO DISCIPLINARY ACTIONS. 3. APART FROM FIGHTING CASES LAWYER S PROVIDE THEIR SKILLS AND KNOWLEDGE TO THE SOCIETY BY DOING PRO BONO CASES AND LENDING LEGAL SERVICES TO THE POOR AND NEEDY. A HUGE CHANGE HAS BEEN BROUGHT UPON BY THE LEGAL AID SERVICES IN INDIA. LE GAL AID IMPLIES GIVING FREE LEGAL SERVICES TO THE POOR AND NEEDY WHO CANNOT AFFORD THE SERVICES OF A LAWYER FOR THE CONDUCT OF A CASE OR A LEGAL PROCEEDING IN ANY COURT, TRIBUNAL OR BEFORE AN AUTH ORITY. ARTICLE 39A OF THE CONSTITUTION OF INDIA PROVIDES THAT STATE SHALL SECURE THAT THE OPERATION OF THE LEGAL SYSTEM PROMO TES JUSTICE ON A BASIS OF EQUAL OPPORTUNITY, AND SHALL IN PARTICUL AR, PROVIDE FREE LEGAL AID, BY SUITABLE LEGISLATION OR SCHEMES OR IN ANY OTHER WAY, TO ENSURE THAT OPPORTUNITIES FOR SECURING JUSTICE A RE NOT DENIED TO ANY CITIZEN BY REASON OF ECONOMIC OR OTHER DISABILI TY. ARTICLE S 14 AND 22(1) ALSO MAKE IT OBLIGATORY FOR THE STATE TO ENSURE EQUALITY BEFORE LAW AND A LEGAL SYSTEM WHICH PROMOTES JUSTICE ON A BASIS OF EQUAL OPPORTUNITY TO ALL. LEGAL AID STRIVES TO E NSURE THAT CONSTITUTIONAL PLEDGE IS FULFILLED IN ITS LETTER AN D SPIRIT AND EQUAL JUSTICE IS MADE AVAILABLE TO THE POOR, DOWNTRODDEN A ND WEAKER SECTIONS OF THE SOCIETY. THE CONSTITUTION AL DUTY TO PROVIDE LEGAL AID ARISES FROM THE TIME THE ACCUSED IS PRODUCED BE FORE THE MAGISTRATE FOR THE FIRST TIME AND CONTINUES WHENEVER HE IS PRODUCED FOR REMAND. IN 1987 LEGAL SERVICES AUTHORITIES ACT WAS ENACTED T O GIVE A STATUTORY BASE TO LEGAL AID PROGRAMS THROUGHOUT THE COUNTRY ON A UNIFORM PATTERN. THIS ACT WAS FINALLY ENFORCED ON 9T H OF NOVEMBER 1995 AFTER CERTAIN AMENDMENTS WERE INTRODUC ED THEREIN BY THE AMENDMENT ACT OF 1994. MOST SOCIAL EVILS ARE AN OUTCOME OR CREATION OF POV ERTY AND THE MISERY THAT COMES WITH BEING POOR IN A COUNTRY LIKE INDIA, AT THE SAME TIME IT ALSO NEEDS TO BE BORNE IN MIND THAT TH E JUDICIARY NO ITA 632/JP/2015_ ABHIBHASHAK PENSION SAHYOG SAMITI VS CIT 14 MATTER HOWEVER COMMITTED IT MAY BE TOWARDS UPLIFTING THE CAUSE OF THE POOR IS ULTIMATELY BOUND BY PROCEDURAL FORMA LITIES WHICH DO NOT TAKE INTO ACCOUNT THE MISERY OR PROBLEMS OF THE MASSES. THEREFORE THE SUFFERINGS BEING SO MAY IT IS NOT POSS IBLE FOR THE LEGAL SYSTEM TO REMOVE EVEN FEW OF SUCH PROBLEMS. IN KEEPING WITH THE SAME VIEW JUSTICE KRISHAN IYER ASSERTED THAT POVERTY IS A CREATION OF UNJUST INSTITUTIONS AND UNJUST SOCIETY. THEREFORE IN A COUNTRY LIKE INDIA IF YOU ARE POOR YOU ARE INEFFECT IVE SOCIALLY AS WELL AS ECONOMICALLY THE ONLY WAY THAT YOU CAN THEN B E EMPOWERED IS THROUGH RADICAL REVAMPING OF THE SOCIO- ECONOMIC STRUCTURE. SUCH A RADICAL CHANGE ACCORDING TO HIM C OULD ONLY BE BROUGHT ABOUT IN THE FORM OF A REVOLUTION THAT THE LEGAL SERVICE PROGRAM ONLY IS CAPABLE OF GEARING. THUS THE LEGAL AID PROGRAM AIMED AT REVAMPING THE SOCIO-ECONOMIC STRUCTURE BY WAY OF REMOVING THE SOCIALLY UNJUST INSTITUTIONS AND CREAT ING A NEW ORDER BASED UPON THE ETHOS OF HUMAN LIBERTY, EQUALITY AND DIGNITY OF MANKIND. JUSTICE BLACKMUN IN JACKSON V. BISHOP SAYS THAT; 'THE CONCEPT OF SEEKING JUSTICE CANNOT BE EQUATED WITH TH E VALUE OF DOLLARS. MONEY PLAYS NO ROLE IN SEEKING JUSTICE.' 4. VARIOUS BRANCH OF STUDIES DEALS WITH THE SPECIFIC STUDY OF WHICH THEY ARE SPECIALIZED FOR. EG. A MEDICAL PRACTI TIONER CAN DEAL ONLY IN THE LINE OF MEDICINE, AN ENGINEER ONLY IN H IS LIMITED SCOPE OF ENGINEERING BUT A LAWYER DEALS WITH ALL THE FIELDS OF SOCIETY INCLUDING SCIENCE, SOCIAL VALUES, HUMAN RIGHTS, BAN KING , INTELLECTUAL PROPERTY ETC. AS FAMOUSLY SAID 'A LAWYER SHOULD KNOW SOMETHING ABOUT EVERYTHING AND EVERYTHING ABOUT SOM ETHING'. JULIUS STONE DEFINED 'THE LAWYER S EXTRAVERSION, IT IS THE LAWYER EXAMINATION OF THE PRECEPTS, IDEAS AND TECHNIQUES OF THE LAW IN THE LIGHT DERIVED FROM PRESENT KNOWLEDGE I N DISCIPLINE OTHER THAN THE LAW'. APART FROM THEIR ROLE IN LEGAL SERVICES LAWYER S HAVE EQUAL PARTICIPATION IN IMPARTING OF KNOWLEDGE I ,E, LAW SCHOOLS PROVIDING LEGAL EDUCATION FROM THE OLD 3 YE ARS LAW COURSES TO DYNAMIC 5 YEARS INTEGRATED COURSES. NOT JUST BAR COUNCIL OF INDIA IS SUPREME BODY THAT REGULATE THE COURSE IT KEEPS IN CHECK THE QUALITY AND METHODS OF IMPARTING LEGAL EDUCATION. FOR EG. 66% OF THE ATTENDANCE IS COMPULSORY AND THE RE IS NO DISTANCE LEARNING IN LAW BECAUSE LAW REQUIRES PRACTIC AL APPROACH, STUDENTS NEED DIRECT CONFRONTATION WITH REALITY AS T HEY WILL BE THE FUTURE WHICH WILL DECIDE THE DIRECTION IN WHICH THE L EGAL SYSTEM WILL TAKE PLACE. WITH PRACTICAL SUBJECTS LIKE MOOT C OURT AND ITA 632/JP/2015_ ABHIBHASHAK PENSION SAHYOG SAMITI VS CIT 15 DRAFTING THERE IS SCOPE FOR STUDENTS TO DEVELOP THE IR PERSONAL SKILLS. LAWYERS ARE NOT EXTRA-TERRITORIAL CREATURES THEY ARE HUMAN BEINGS WHO LIVE IN THE SOCIETY AND ARE AFFECTED BY I TS WHEREABOUTS BUT THE DIFFERENCE IS THAT THEY HAVE THE ABILITY , POWER, RESOURCES AND KNOWLEDGE TO CHANGE IT. QUESTION ARISES DOES COM MON MAN WORKING 9 TO 5 AROUND THE CLOCK DOES NOT HAVE THE PO WER TO CHANGE THE LAW OR THE CONDITIONS OF THE SOCIETY. YES , HE HAS AND THERE ARE EXAMPLES IN THE HISTORY BUT THAN TAKING A PRACTICAL APPROACH HOW MANY HAVE ACTUALLY TRIED THE PERCENTAGE IS VERY LOW. HOW WILL I CHANGE IT? TO WHOM SHOULD I COMPLAIN? WH Y SHOULD I TAKE ALL THE PAIN? THESE ARE THE QUESTIONS THAT STOPS A COMMON MAN BUT OUR LEGAL SYSTEM HAS PROVIDED A WAY T O BY WHICH WE CAN BRING CHANGE AND HELP THOSE WHO ARE AFFEC TED BUT ARE UNABLE TO HELP THEMSELVES , ANSWER IS PUBLIC INT EREST LITIGATION(PIL). PUBLIC-INTEREST LITIGATION IS LITIGATION FOR THE PR OTECTION OF THE PUBLIC INTEREST. IN INDIAN LAW, ARTICLE 32 OF THE INDIAN CONSTITUTION CONTAINS A TOOL WHICH DIRECTLY JOINS THE PUBLIC WITH JUDICIARY. A PIL MAY BE INTRODUCED IN A COURT OF LAW BY THE COURT ITS ELF (SUO MOTU), RATHER THAN THE AGGRIEVED PARTY OR ANOTHER T HIRD PARTY. FOR THE EXERCISE OF THE COURT'S JURISDICTION, IT IS NOT NECESSARY FOR THE VICTIM OF THE VIOLATION OF HIS OR HER RIGHTS TO PER SONALLY APPROACH THE COURT. IN A PIL, THE RIGHT TO FILE SUIT IS GIVE N TO A MEMBER OF THE PUBLIC BY THE COURTS THROUGH JUDICIAL ACTIVISM. THE MEMBER OF THE PUBLIC MAY BE A NON-GOVERNMENTAL ORGANIZATION ( NGO), AN INSTITUTION OR AN INDIVIDUAL. 5. IN THE CASE OF SP GUPTA VS UNION OF INDIA THAT THE SUPREME COURT OF INDIA DEFINED THE TERM PUBLIC INTEREST LIT IGATION IN THE INDIAN CONTEXT.THE CONCEPT OF PUBLIC INTEREST LITIGA TION (PIL) IS IN CONSONANCE WITH THE PRINCIPLES ENSHRINED IN ARTICLE 39A OF THE CONSTITUTION OF INDIA TO PROTECT AND DELIVER PROMPT SOCIAL JUSTICE WITH THE HELP OF LAW. JUSTICE BHAGWATI AND JUS TICE V.R, KRISHNA IYER WERE THE FIRST TO ACCEPT THE PIL.THE CO URT ENTERTAINED A LETTER FROM TWO PROFESSORS AT THE UNIV ERSITY OF DELHI SEEKING ENFORCEMENT OF THE CONSTITUTIONAL RIGHT OF INMATES AT A PROTECTIVE HOME IN AGRA WHO WERE LIVING IN INHUMAN AN D DEGRADING CONDITIONS. BUT A COIN HAS TWO SIDES WITH THE ABILITY TO FILE PIL THERE WAS A INCREASED NUMBER OF FRIVOLOUS PIL. THE 38TH CHIEF JU STICE OF ITA 632/JP/2015_ ABHIBHASHAK PENSION SAHYOG SAMITI VS CIT 16 INDIA, S. H. KAPADIA, HAS STATED THAT SUBSTANTIAL F INES WOULD BE IMPOSED ON LITIGANTS FILING FRIVOLOUS PILS. HIS STA TEMENT WAS WIDELY WELCOMED, BECAUSE THE INSTANCE OF FRIVOLOUS PI LS FOR PECUNIARY INTEREST HAS INCREASED. SO NECESSARY STEP S HAS BEEN TAKEN TO STOP ITS MISUSE. WE LIVE IN A WORLD FULL OF TECHNOLOGY AND GADGETS, WH EN WE LOSE OUR CELL PHONE OR INTERNET CONNECTION IS HAMPERED WE FEEL LIKE WE HAVE BEEN HANDICAPPED. ONE KNOW MORE ABOUT HIS DISTA NT FRIEND WHAT HAS HE/SHE TAKEN IN BREAKFAST BUT BARELY KNOW TH E NAME OF THE PERSON SITTING NEXT TO HIM/HER. A WORLD WERE VIR TUALITY HAS BECOME AN INTEGRAL PART OF REALITY AND WERE THERE AR E PEOPLE THERE ARE CERTAIN MISADVENTURES AND TO PREVENT THOS E MISADVENTURES THERE IS 'CYBER LAW'. IT IS THE AGE WHE RE WE THE GOVERNMENT IS TALKING ABOUT DIGITAL INDIA. WITH THE INCREASE IN DIGITAL ACTIVITIES THERE IS A HIKE IN ONLINE FRAUDS AND SCAMS. A RECENT STUDY SHOWS THERE IS 50% INCREASE IN COMPLAIN TS OF CYBER CRIME THAN IN 2013 TO 2014. THE PROBLEM DOES NOT EN D HERE ALONG WITH THESE SCAMS THERE IS HARASSMENT, CYBERBUL LYING AND DEGRADING REGARDS OF HUMAN VALUES AS NO ONE IS THER E TO KEEP A CHECK. LET US TAKE A FEW EXAMPLES MONIKA LEWINSKY WAS THE FIR ST VICTIM OF CYBER WORLD OR AS SHE HERSELF CALLED AS 'PATIENT ZERO', THE INFAMOUS DELHI MMS SCANDAL, LOTTERY FRAUD CASES, CH ARITY FRAUD AND RECENT INCREASE IN NIGERIAN FRAUD WERE THEY MAKE FRIENDS VIA FACEBOOK OR THROUGH EMAILS AND THEN DEMAND A BRIEF AMOUNT OF MONEY TO GIVE YOU A SUBSTANTIAL SUM. MANY HAVE FALL EN ILL TO THIS, RECENT A MUMBAI BASED EDUCATION INSTITUTE OWNER. ENGINEERS CAN PROVIDE YOU WITH BETTER SOFTWARES SO IT MAY NOT HAPPEN AGAIN , DOCTORS WILL GIVE YOU MEDICINE SO YOU MAY COME OUT OF YOUR DEPRESSION BUT WHO WILL PROVIDE YOU JUSTI CE, WHO STAND UP FOR YOU AND BRING THE CULPRIT DOWN. IT IS L AWYERS. THEY WILL TAKE THE STAND AND BRING NOTICE THE SOCIETY WHA T HAS HAPPENED AND NOW WHAT SHOULD BE DONE SO THAT THE VICT IM WILL RECOVER FROM THE INJURY SUFFERED. THE INFORMATION TECHNOLOGY ACT , 2000 IS THE STATUTE THAT PROVIDE GUIDELINES REGARDING THE RULES AND REGULATIONS OF L AWS PREVAILING IN INDIA FOR CYBER CRIMES. LAWYERS WITH THE HELP OF T HESE LAWS ITA 632/JP/2015_ ABHIBHASHAK PENSION SAHYOG SAMITI VS CIT 17 HELP THE VICTIM AS IT IS NOT POSSIBLE FOR A COMMON MAN TO KNOW ALL THE LAWS AND ACT ACCORDINGLY. WHEN PEOPLE HEAR THE WORD LAWYER BEING SPOKEN, THEY USUALLY THINK OF AN INDIVIDUAL WHO GOES TO COURT EVERYDAY AN D STANDS BEFORE A JUDGE DEFENDING THE FREEDOM OF ANOTHER IND IVIDUAL. THIS IS TRUE IN SOME CASES; HOWEVER, THERE ARE MANY DIFFE RENT TYPES OF LAWYER S WITH A VARIETY OF JOB RESPONSIBILITIES AND DUTIES. NO MATTER WHAT TYPE OF LAWYER ONE MAYBE THEY ULTIMATELY HAVE AN EXTREMELY IMPORTANT ROLE IN THE LIVES OF OTHERS. SO , THE LAWYER S HAVE A WIDE RANGE OF RESPONSIBILITIES AND DUTIES WHE N IT COMES TO THEIR PROFESSION. THEIR ROLE IN SOCIETY IS EVEN MORE IMPORTANT AS THEY ARE ACTING AS A VOICE FOR OTHERS AND A SOCIAL ENGINEER HAVING INTELLECTUAL CHALLENGES. LIVES OF PEOPLE ARE NOT ONLY AFFECTED BY STANDING I N COURT AND PROVING IF ONE IS INNOCENT AND GUILTY. THEY ARE AFFE CTED EVEN WHEN A COMPANY TAKES OVER ANOTHER, THERE IS CHANGE I N THE BANKING RULES OR EVEN THERE IS INCREASE IN GAS PRIC ES. ONE MIGHT NOT KNOW BUT LAWYER S ARE NOT JUST CONFINED TO COURTROOMS BUT EXTENDED TO THE HIGH PROFILE BUSINESS MEETINGS OF T HESE MULTINATIONAL COMPANIES TO THE MERCHANT SELLING HIS BUSINESS TO ANOTHER. AS THEIR TRANSACTIONS ARE GOVERNED BY LAW A ND A CORPORATE LAWYER IS THE ONE WHO HELPS THEM IN SOLVING OUT THE LEGAL PARADOXES AND ALLOW THEM TO DO THEIR BUSINESS FREELY. PUBLIC OPINION OF LAWYER S IS THAT , ONE WHO WILL TAKE UP YOUR TIME BIND YOU INTO THE LEGAL SYSTEM AND INSTEAD OF PROVI DING YOU WITH THE REMEDY WILL TAKE UP ALL THE REMAINING RESOURCES YOU HAVE.BUT LET ME ASK THEM THIS QUESTION, YOU CAN GIVE YOUR OP INION FREELY AND SAY WHAT ONE WISHES TO SAY WHY BECAUSE OUR CONSTIT UTION ALLOWS IT. THAT CONSTITUTION WHICH WAS DRAFTED BY MAJO RITY OF LAWYER S HEADED BY DR. B.R. AMBEDKAR. WHEN THE BHOPAL GAS TRAGEDY TOOK PLACE WHO PROVIDED LEGAL SUPPORT TO THE PUBLIC AND PROVIDED THEM WITH REMEDY. JUSTICE BHAGWATI DEVELOPED THE CONCEPT OF 'ABSOLUTE LIABILITY' SO THE ACCUSED WOULD BE HELD LIABLE FOR THOSE INNOCENT DEATHS. IN 'NIRBHYA' CASE IT WAS THE LAWYER S WHO DEMANDED FOR SPEEDY JUSTICE AND ASKED THE COURT IF NOT 'JUSTICE DELAYED IS JUSTICE DENIED' TO THAT INNOCEN T GIRL WHO WAS BATTLING FOR LIFE AND DEATH. ITA 632/JP/2015_ ABHIBHASHAK PENSION SAHYOG SAMITI VS CIT 18 YES, THERE ARE CORRUPT LAWYER S SOME WHO WORK FOR THEIR PERSONAL GAINS AND BENEFITS BUT DIRTY WORK OF FEW WHO LACK ON M ORALITY AND ETHICS SHOULD NOT HIDE THE GREAT ACHIEVEMENTS AND R OLE OF A LAWYER IN BUILDING A NATION AND DEVELOPING A SOCIETY WHICH IS FEARLESS AND ADVANCE. LAWYERS KEEP IN CHECK THAT THE RE IS NO ONE FORCE WHICH DICTATES THE SHAPE OF NATION. A RECENT E XAMPLE 'BEEF BAN' DURING JAIN FESTIVAL PARYUSHAN WHICH NOW IS BEI NG CHALLENGED IN COURT IF IT IS AGAINST THE RIGHT TO RELIGION. THE SE QUESTIONS HELP US TO EVOLVE WITH THE CHANGING TIMES AND HELPS TO RE PEAL THE OLD LAW WITH THE MODERN ONE. THE ROLE AS A LAWYER IS CHALLENGING AND DEMANDING. THE ROLE OF LAWYER IS NOT SIMPLY TO APPEAR IN COURT AND ARGUE PASSION ATELY ON THE BEHALF OF THE CLIENT, BUT THERE IS A MULTITU DE OF BACKGROUND WORK AS WELL AS RESPONSIBILITIES RELATED TO THIS PROF ESSION ESPECIALLY IN FAVOR OF THE COUNTRY AND NOT PERSONAL LY. A LAWYER S CONTRIBUTION IS NOT SEEN IN TERMS OF CALCULATIVE ME THODS BUT ITS IMPACT CAN BE FELT BY GENERATIONS TO COME. WE HAVE GONE THROUGH THE RECORDS, THE ADVOCATES ACT , 1961 AND ALSO APPRECIATED THE ROLE OF LAWYER IN THE SOCIETY. IT IS AN ADMITTED POSITION IN LAW THAT THE ADVOCATES ARE OFFICERS OF THE COURT AND EVEN THE PUBLIC PROSECUTOR OR THE ADVOCATES REPRESENTING THE GOVERN MENT AND ITS VARIOUS DEPARTMENTS ARE REQUIRED TO BE REGISTERED UNDER THE ADVOCATES ACT, 1961. IN OUR VIEW, FOR THE ORDERLY BEHAVIOR OF THE S OCIETY AND FOR THE PURPOSES OF ADJUDICATION OF DISPUTES, THE LAWYERS PL AY AN IMPORTANT ROLE AND THE INSTITUTION OF THE ADVOCATES CANNOT BE DISP ENSED WITH AS THEY ARE HELPING THE POOR LITIGANT TO SEEK JUSTICE AND GET J USTICE FROM THE COURT OF LAW. IN OUR VIEW, THE ADVOCATES ARE DISCHARGING THE P UBLIC DUTIES BUT ITA 632/JP/2015_ ABHIBHASHAK PENSION SAHYOG SAMITI VS CIT 19 INCIDENTALLY THEY ARE ALSO BEING PAID FOR RENDERING THOSE SERVICES EITHER BY THE GOVERNMENT OR BY THE LEGAL AID OR BY THE LITIGA NT. THIS COURT CANNOT BE OBLIVIOUS TO THE FACTS THAT THERE IS NO PENSION SCHEME FLOUTED BY ANY OF THE STATUTORY BODIES FOR THE BENEFIT OF THE LAWYE RS COMMUNITY. IN OUR VIEW, THE USEFUL AND PUBLIC PURPOSE WOULD BE SERVED I F THE REGISTRATION IS GRANTED TO THE ASSESSEE AS SOUGHT BY IT. IN OUR VIE W, THERE IS DIRECT NEXUS BETWEEN THE DUTY DISCHARGED BY THE ADVOCATES AND THE PUBLIC PURPOSES AND PUBLIC UTILITY. IN VIEW THEREOF, THE ASSESSEE SO CIETY IS REQUIRED TO BE GRANTED REGISTRATION. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED. ORDER PRONOUNCED IN THE OPEN COURT ON 08/08/2016. SD/- SD/- HKKXPAN YFYR DQEKJ (BHAGCHAND) (LALIET KUMAR) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 08 TH AUGUST, 2016 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- ABHIBHASHAK PENSION SAHYOG SAMITI, ALWAR. 2. IZR;FKHZ @ THE RESPONDENT- THE CIT (EXEMPTIONS), ALWAR. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) ITA 632/JP/2015_ ABHIBHASHAK PENSION SAHYOG SAMITI VS CIT 20 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (ITA NO. 632/JP/2015) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR