Pediatric Pulmonlogy Programme Trust, Chandigarh V. CIT-I, Chandigarh

ITA 779/CHANDI/2014

• Counselvise Citation: [2015] 120 COUNSELVISE.COM (IT) 8701 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-01-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 21-01-2015
• Assessment Year: misc
• Appeal Filed On: 08-09-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR AMA RVEER SINGH
• Keywords: Charitable institution; Question of law
• Section: 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.R.SOOD, ACCOUNTANT MEMBER ITA NO. 779/CHD/2014 (UNDER SECTION 12AA OF THE ACT) PEDIATRIC PULMONLOGY PROGRAMME TRUST VS. THE C.I.T-I, ROOM NO.3124, DEPTT. OF PEDIATRIC CHANDIGARH. ADVANCED CENTRE, SECTOR 12, CHANDIGARH. PAN: AACTP4610P (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI TEJ MOHAN SINGH RESPONDENT BY : DR.AMARVEER SINGH, DR DATE OF HEARING : 21.01.2015 DATE OF PRONOUNCEMENT : 28.01.2015 O R D E R PER BHAVNESH SAINI, J.M. : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX-I, CHAN DIGARH DATED 31.7.2014 REFUSING TO GRANT OF REGISTRATION T O THE ASSESSEE UNDER SECTION 12AA OF THE INCOME TAX ACT. 2. BRIEFLY, THE FACTS OF THE CASE ARE THAT THE ASSE SSEE TRUST FILED APPLICATION IN THE REQUISITE FORM FOR REGISTR ATION UNDER SECTION 12AA OF THE ACT BEFORE THE COMMISSIONER OF INCOME TAX, CHANDIGARH. THE TRUST HAS BEEN REGISTERED WI TH THE SUB REGISTRAR ON 6.1.2014. THE LEARNED COMMISSIONER O F INCOME TAX ASKED THE ASSESSEE TO FURNISH SUPPORTING DOCUME NTS 2 INCLUDING BOOKS OF ACCOUNT, ETC. THE CASE WAS DIS CUSSED WITH THE TRUSTEE OF THE ASSESSEE TRUST. AS PER MEMORAN DUM OF ASSOCIATION, THE AIMS AND OBJECTS OF THE TRUST ARE AS UNDER : 'THE OBJECTS OF THE TRUST ARE AFFORDING, WITHOUT DISCRIMINATION AS TO SEX, NATIONALITY, CASTE, C REED, LANGUAGE, OR ANY OTHER CAUSE, MEDICAL RELIEF AND ENCOURAGING MEDICAL RESEARCH AND FOR THAT PURPOSE. A) TO OFFER MEDICAL ASSISTANCE (DRUG, INVE STIGATIONS, PROCEDURES, AND INFRASTRUCTURE) TO POOR PATIEN TS ADMITTED UNDER PEDIATRIC PULMONOLOGY SERVICES OF PGI. B) TO PROMOTE RESEARCH LEADING TO IMPROVEMENT IN T HE HEALTH AND CARE OF PEDIATRIC PULMONOLOGY PATIENTS. C) PURCHASE OF BOOKS, JOURNAL-PRINTED OR ELECTRON IC, OR OTHER MATERIAL FOR TRAINING OF POSTGRADUATES IN PEDIATRIC P ULMONOLOGY. D) PROVIDING FELLOWSHIPS TO PHYSICIAN INTERESTED IN PEDIATRIC PULMONOLOGY TO VISITS OTHER INDIAN/FOREIGN CENTE RS OF EXCELLENCE AN ATTEND WORKSHOPS/SYMPOSIA/CONFERENC E ETC RELATED TO PEDIATRIC PULMONOLOGY. E) HOLDING WORKSHOPS /SYMPOSIA/CONFERENCE ETC. IN CHAN DIGARH IN FURTHERANCE OF THE OBJECTIVES OF P3. F) INVITING PEDIATRIC PULMONOLOGY OF INTERNATIONAL REPUTE TO TRAIN LOCAL PEDIATRIC PULMONOLOGY AND AS FACULTY IN CONTINUING MEDICAL EDUCATION PROGRAMS, SYMPOSIA CONFERENCE ETC. ORGANI ZED BY P3. G) TO RECEIVE MONEY FROM DONORS, PHILANT HROPISTS OTHER TRUSTS AND ORGANIZATIONS (INCLUDING CONFERENCES/CME' S ETC) FOR FURTHERING THE OBJECTIVES OF P3. 3. THE LEARNED COMMISSIONER OF INCOME TAX, HOWEVER, NOTED THAT THE BASIC REQUIREMENT FOR GRANT OF APPROVAL UN DER SECTION 12AA OF THE ACT IS THAT THE TRUSTEE INSTITUTION OR SOCIETY HAVE BEEN ESTABLISHED FOR THE PURPOSE OF CHARITY AND REP RODUCED SECTION 2(15) OF THE ACT WITH REGARD TO THE FACT TH AT IF THE ACTIVITIES OF THE ASSESSEE ARE IN THE NATURE OF TRA DE, COMMERCE OR BUSINESS, THE SAME CANNOT BE CONSIDERED AS CHARI TABLE PURPOSE. THE ASSESSEE TRUST WAS TO JUSTIFY AS TO HOW THE AIMS AND OBJECTS OF THE TRUST ARE COVERED UNDER THE CLAUSE CHARITY AS DEFINED UNDER SECTION 2(15) OF THE AC T. THE 3 ASSESSEE FILED WRITTEN SUBMISSION BEFORE THE LEARNE D COMMISSIONER OF INCOME TAX WHICH IS REPRODUCED AS U NDER : THE PEDIATRIC PULMONOLOGY UNIT OF THE DEPARTMENT O F PEDIATRICS CONDUCTED ONE CME AND WORKSHOP AND ONCE NATIONAL CON FERENCE IN THE F.Y. 2012-13 UNDER THE NAME OF PEDIATRIC PULMONLOGY PROG RAMME IN THE STATUS OF AOP. THE PURPOSE OF CONDUCTING THESE ACTI VITIES WAS TO CREATE AWARENESS AND EDUCATION THE DOCTOR ESPECIALLY PEDIA TRICIANS ABOUT THE RESPIRATORY DISORDERS/DISEASES OF CHILDREN WHICH AR E ON A RISE THESE DAYS AND RESPONSIBLE FOR A LOT OF MORTALITY AND MORBIDIT Y AMONGST CHILDREN. SINCE THE ABOVE SAID CME /WORKSHOP & CONFERENCE GENE RATED SURPLUS FUNDS AND THE AOP FILED ITS INCOME TAX RETURN FOR T HE YEAR 2012-13 AND TAX WAS PAID. FURTHER, THESE EDUCATIONAL ACTIVITIES IS ONGOING PR OCESS, THEREFORE TO CARRY FORWARD THIS OBJECTIVE OF CONTINUING TO EDUCA TE THE MEDICAL FRATERNITY ABOUT PEDIATRIC PULMONOLOGY A TRUST WAS C ONCEIVED ON 04.01.2014 BY THE NAME OF PEDIATRIC PULMONOLOGY PROGR AMME TRUST. THE SUM/FUND WAS REMAINING AS SURPLUS WAS TRANSFERR ED TO THAT TRUST TO FULFILL THE OBJECTIVES OF THE TRUST. ANOTHER CME/WORKSHOP WAS ORGANIZED BY THE TRUST IN THE FINANCIAL YEAR 2013-14 FOR EDUCATING THE MEDICAL DOCTORS WORK SHOPS ON ASTHMA & ALLERGIES WERE ORGANIZED ALONGWITH COMMON RESPIRA TORY DISORDERS IN CHILDREN. ALSO SPONSORSHIP/CHARITY WAS MADE IN FA VOUR OF POOR PATIENTS WHO COULD NOT AFFORD THEIR DRUGS, TO BEAR T HE COST OF THEIR MEDICATIONS. WITH THE AIM TO CONTINUE WITH ORGANIZING MANY MORE EDUCATION ACTIVITIES AND HELPING THE POOR AND ALSO FULFILLING THE OTHER OBJECTIVES, OF THE PEDIATRIC PULMONOLOGY PROGRAMME TRUST, WE STRIVE HARD TO WORK FOR THE DEVELOPMENT OF PEDIATRIC PULMONOLOGY' 4. THE LEARNED COMMISSIONER OF INCOME TAX ON PERUSA L OF THE REPLY AND DOCUMENTS ON RECORD FOUND THAT THE A SSESSEE TRUST CAME INTO EXISTENCE ON 6.1.2014 AND THERE ARE FOUR 4 FOUNDER MEMBERS OF THE TRUST, NAMELY DR.MEENU SINGH , DR.JOSEPH L. METHEW, DR.PANKAJ C. VAIDYA AND DR.MAN DEEP WALIA. ALL THE TRUSTEES ARE ON REGULAR PAY ROLL O F THE P.G.I., CHANDIGARH, WHICH IS THE GOVERNMENT INSTITUTION AND NONE OF THE TRUSTEES MADE ANY CONTRIBUTION AS SETTLER OF TH E TRUST. FURTHER THE FINANCIAL STATEMENT FOR THE YEAR ENDING 31.3.2014 REVEALED THAT EXCEPT EXPENSES AMOUNTING TO RS.11,63 5/- DEBITED UNDER THE HEAD MEDICINE FOR POOR PATIENTS , ALL OTHER EXPENSES DEBITED IN THE INCOME AND EXPENDITURE ARE RELATING TO CONFERENCE ONLY. THE ASSESSEE FAILED TO PRODUC E DETAILS OF MEDICINE DISTRIBUTED AMONG THE POOR PATIENTS. IT W AS, THEREFORE, FOUND THE ACTIVITIES OF THE ASSESSEE TRU ST ARE NOTHING BUT ADVENTURE IN NATURE OF THE TRADE AND DO ES NOT FALL IN THE DEFINITION OF CHARITY. THEREFORE, THE APPL ICATION FOR REGISTRATION UNDER SECTION 12AA OF THE ACT WAS REJE CTED. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PER USED THE MATERIAL AVAILABLE ON RECORD. AT THE STAGE O F GRANT OF REGISTRATION UNDER SECTION 12AA OF THE ACT, THE LEA RNED COMMISSIONER OF INCOME TAX SHALL HAVE TO SATISFY HI MSELF ABOUT THE OBJECTS OF THE TRUST, GENUINENESS OF ITS ACTIVITIES. THE LEARNED COUNSEL FOR ASSESSEE RELIED UPON THE OR DER OF THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH IN THE CASE OF SHISHU SUCHINTA EDUCATIONAL SOCIETY, MOHALI VS. CIT-II, CHANDIGARH IN ITA NO.1326/CHD/2012, IN WHICH VIDE O RDER DATED 15.7.2014, THE TRIBUNAL ALLOWED THE REGISTRAT ION UNDER SECTION 12AA OF THE ACT FOLLOWING THE JUDGMENT OF T HE HON'BLE 5 PUNJAB & HARYANA HIGH COURT. THE FINDINGS IN PARA S 5 TO 9 OF THE ORDER OF THE TRIBUNAL ARE REPRODUCED AS UNDE R : 5. THE BRIEF FACTS OF THE ISSUE ARE THAT THE ASSES SEE HAD FILED APPLICATION FOR REGISTRATION UNDER SECTION 12A OF T HE ACT ON 24.4.2012. THE ASSESSEE SOCIETY WAS REGISTERED UN DER THE SOCIETIES REGISTRATION ACT, 1860 WITH THE ADDITIONAL REGISTRA R OF SOCIETIES, SAS NAGAR,, MOHALI VIDE CERTIFICATION DATED 22..2.2 012. THE BASIC OBJECTIVE OF THE SOCIETY WAS TO IMPART EDUCATION TO ALL AS MENTIONED IN THE MEMORANDUM OF ASSOCIATION. THE CIT NOTED TH AT THE SHISHU NIKETAN MODEL SCHOOL, AN EXISTING SOCIETY ALREADY R EGISTERED UNDER SECTION 12AA SINCE 1968 HAD BEEN RUNNING FOUR SCHOO LS, TWO IN CHANDIGARH, ONE IN MOHALI AND ONE IN PANCHKULA. T HE NEW SOCIETY (THE ASSESSEE) PROPOSED TO TAKE ON LEASE THE MANAGE MENT OF EXISTING SCHOOL AT MOHALI TO BE RUN ON DAY TO DAY BASIS. T HE ASSESSEE DID NOT FURNISH ANY ACCOUNT BUT HAD FURNISHED BALANCE S HEET AND INCOME AND EXPENDITURE OF THE EXISTING SHISHU NIKETAN SCHO OL, MOHALI ALONGWITH RETURN SUBMISSIONS BEFORE THE CIT. THE CI T VIDE PARA 3.2 OBSERVED AS UNDER: 3.2. FROM THE NOTE ON ACTIVITIES FURNISHED, IT IS N OTED THAT THE APPLICANT SOCIETY WOULD TAKE ON LEASE THE EXISTING SCHOOL AT MOHALI BEING R UN BY SHISHU NIKETAN SCHOOL SOCIETY. THE APPLICANT SOCIETY HAS NOT YET TAKEN OVER THE SC HOOL ON LEASE MEANING THEREBY THAT NO ACTIVITIES HAVE YET BEEN CARRIED OUT. WHEN CONFR ONTED, THE COUNSEL OF THE SOCIETY FILED ANOTHER REPLY ON 19.10.2012 STATING THAT THE APPLICANT SOCIETY IS TAKING EVENING CLASSES FOR POOR AND WEAK STUDENTS IN THE PREMISES OF SHISHU NIKETAN SCHOOL, MOHALI. BALANCE SHEET AND INCOME & EXPENDITURE ACCOUNT FOR THE YEAR ENDING 31.03.2012 HAVE ALSO BEEN FILED. PERUSAL OF BALANCE SHEET AND INCOM E & EXPENDITURE ACCOUNT SHOWS THAT CORPUS FUND OF RS.5000/- HAS BEEN SHOWN IN THE BALANCE SHEET. NO RECEIPTS HAVE BEEN SHOWN AND AN EXPENDITURE OF RS. 1520/- HAS BEE N DEBITED IN THE INCOME & EXPENDITURE ACCOUNT. NO PROOF, HOWEVER, WITH REGARD TO THE CLAIM REGARDING RUNNING OF EVENING CLASSES AND EXPENSES DEBITED TO THE INCOME & EXPENDITURE ACCOUNT HAS BEEN FURNISHED. 6. THE CIT DENIED THE REGISTRATION TO THE ASSESSEE UNDER SECTION 12AA OF THE ACT OBSERVING AS UNDER: 4.1 FROM THE WRITTEN SUBMISSION AND DOCUMENTS FURN ISHED BY THE COUNSEL OF THE APPLICANT SOCIETY, IT IS SEEN THAT THE 6 SOCIETY IS ONLY IN THE PRELIMINARY STAGE OF MAKING AN APPLICATION FOR REGISTRATION UNDER SECTION 12AA OF THE ACT AND IS YET TO REACH THE SECONDARY STAGE OF HAVING S TARTED CHARITABLE ACTIVITIES SO AS TO ENABLE THE COMMISSIO NER TO COME TO THE CONCLUSION THAT THE ACTIVITIES CARRIED OUT BY IT ARE GENUINE AND IN ACCORDANCE WITH ITS OBJECTIVES. THE HONBLE KERALA HIGH COURT, IN ITS DECISION IN SELF EMPLOYERS SERVICE SOCIETY VS COMMISSIONER OF INCOME TAX, 247 ITR 18 HAS HELD THAT TO GRANT REGISTRATION UND ER SECTION 12AA, THE CIT SHOULD INSIST THAT THE SOCIET Y HAS DONE CHARITABLE WORK DURING THE FIRST YEAR OF ITS O PERATION ITSELF. WHEN THE CIT EXERCISES HAS JURISDICTION UND ER SECTION 12AA WHILE CONSIDERING AN APPLICATION FOR REGISTRATION UNDER SECTION 12AA, HE HAS TO BE SATIS FIED OF THE CHARITABLE AND RELIGIOUS NATURE OF THE OBJECTS AND GENUINENESS OF THE ACTIVITIES OF THE TRUST OR INSTI TUTION. IN THE PRESENT CASE, ADMITTEDLY, THE SOCIETY HAS NOT D ONE ANY CHARITABLE WORK DURING THE RELEVANT PERIOD. THERE W ERE NO MATERIALS BEFORE THE COMMISSIONER TO BE SATISFIED O F THE GENUINENESS OF THE ACTIVITIES OF THE TRUST OR INSTI TUTION. 4.2. IT IS SEEN THAT THE SOCIETY HAS BEEN FORMED BU T NO ACTIVITY HAS BEEN STARTED EVEN UPTO THE DATE OF CLO SURE OF PRESENT PROCEEDINGS. IN THE ABSENCE OF ANY ACTIVITI ES, THERE IS NO MATERIAL BEFORE THE UNDERSIGNED TO VERIFY THE GENUINENESS OF OBJECTS AND ACTIVITIES OF THE SOCIET Y. IN VIEW OF THE FACTS DISCUSSED ABOVE, THE APPLICANT SO CIETY IS NOT ELIGIBLE AT THE STAGE FOR GRANT OF REGISTRATION UNDER SECTION 12AA ACT BEING NO ACTIVITY IN THE NATURE OF CHARITABLE ACTIVITY HAVING BEEN CARRIED OUT SINCE I TS INCEPTION. THE APPLICATION OF THE SOCIETY FOR REGIS TRATION UNDER SECTION 12AA OF THE ACT IS, THEREFORE, REJECT ED. THE SOCIETY MAY HOWEVER, APPLY AGAIN AFTER CARRYING OUT CHARITABLE ACTIVITIES TO MEET OUT ITS OBJECTIVES . 7. WE FIND THAT SIMILAR ISSUE OF GRANT OF REGISTRAT ION UNDER SECTION 12AA OF THE ACT TO SISTER CONCERN I.E. SUCH INTA EDUCATION SOCIETY WHERE THE SAID SOCIETY PROPOSED TO TAKE OVE R ONE OF THE SCHOOL BEING RUN BY SHISHU NIKETAN MODEL SCHOOL, AR OSE BEFORE THE TRIBUNAL IN ITA NO.1339/CHD/2012 AND VIDE ORDER DAT ED 24.5.2013, THE SAME WAS REFUSED TO THE ASSESSEE. HOWEVER, THE HON'BLE PUNJAB & HARYANA HIGH COURT IN ITA NO 263 O F 2013 VIDE DECISION DATED 28.4.2014 HELD AS UNDER: HAVING HEARD LEARNED COUNSEL FOR THE PANICS, WE FI ND THAT IN THE JUDGMENT REFERRED TO BY LEARNED COUNSEL FOR THE RESPONDENT, THE SOCIETY IN QUESTION HAD NOT DONE ANY CHARITABLE WORK. THE ACTIVITIES CA RRIED ON WERE FOUND TO BE ONLY FOR THE PURPOSE OF GENERATING INCOME FOR IT S MEMBERS. THEREFORE, IT IS NOT A CASE WHERE THE ACTIVITIES, WHICH WERE YET TO BE STARTED, WERE FOUND TO BE IN-GENUINE. IT COULD NOT BE DISPUTED THAT RUN NING OF A SCHOOL FALLS WITHIN THE SCOPE OF ACTIVITIES FOR WHICH REGISTRATI ON CAN BE GRANTED UNDER SECTION 12AA OF THE ACT. IN FACT, THE SIMILAR ACTIVITIES CARRIED OUT BY SHISHU NIKETAN MODEL SCHOOL HAVE BEEN GRANTED REGIS TRATION, WHICH IS 7 RUNNING FOUR INSTITUTIONS. THE SOCIETY HAS BEEN EST ABLISHED TO MANAGE ONE OF SUCH SCHOOLS. THERE CANNOT BE ANY ATTEMPT OF THE ASSESSEE TO EVADE TAX LIABILITY, AS SHISHU NIKTAN MODEL SCHOOL HAS BEEN G RANTED REGISTRATION AND AVAILING THE BENEFIT OF TAX. IN VIEW OF THE ABOVE, WE FIND THAT THE ORDERS OF THE COMMISSIONER OF INCOME TAX AND THAT OF THE TRIBUNAL IN DECLINING THE REGISTRATION TO THE APPELLANT ARE NOT SUSTAINABLE I N LAW. CONSEQUENTLY, WHILE ANSWERING THE SUBSTANTIAL QUESTION OF LAW IN FAVOUR OF THE APPELLANT, THE PRESENT APPEAL IS ALLOWED. 8. THE ISSUE ARISING BEFORE US IS IDENTICAL TO THE ISSUE BEFORE THE HON'BLE PUNJAB & HARYANA HIGH COURT AND FOLLOWI NG THE RATIO LAID DOWN BY THE HON'BLE HIGH COURT WE HOLD THAT TH E ASSESSEE IS ENTITLED TO THE REGISTRATION UNDER SECTION 12AA OF THE ACT. THE GROUNDS OF APPEAL RAISED BY THE ASSESSEE ARE THUS A LLOWED. 9. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED. 6. IN THIS CASE THE LEARNED CIT (APPEALS) DENIED TH E REGISTRATION BECAUSE NO ACTIVITIES HAVE YET STARTED . HOWEVER, THE TRIBUNAL FOLLOWED THE DECISION OF THE HON'BLE P UNJAB & HARYANA HIGH COURT IN WHICH THE SOCIETY HAD NOT DON E ANY CHARITY WORK AND REGISTRATION HAS BEEN GRANTED TO T HE ASSESSEE. THE AIMS AND OBJECTS OF THE ASSESSEE TR UST AS REPRODUCED ABOVE, CLEARLY SHOW THAT THE ASSESSEE TR UST CAME INTO EXISTENCE FOR PROVIDING MEDICAL ASSISTANCE TO THE POOR PATIENTS AND TO PROMOTE RESEARCH WORK ON MEDICAL SI DE AND TO HOLD CONFERENCE, ETC., TO CREATE AWARENESS AND EDUC ATING THE DOCTORS ESPECIALLY PEDIATRICIANS ABOUT THE RESPIRAT ORY DISORDERS/ DISEASE OF CHILDREN WHICH ARE ON A RISE THESE DAYS. THE AIMS AND OBJECTS OF THE ASSESSEE AND EXPLANATIO N GIVEN BEFORE THE LEARNED COMMISSIONER OF INCOME TAX CLEAR LY SUPPORT THE CONTENTION OF LEARNED COUNSEL FOR ASSES SEE THAT THE ASSESSEE TRUST IS CREATED FOR CHARITABLE PURPOS E ONLY. THE DEFINITION UNDER SECTION 2(15) OF THE ACT PROVI DES THE 8 DEFINITION OF CHARITABLE PURPOSE WHICH INCLUDES REL IEF TO POOR, EDUCATION AND MEDICAL RELIEF. THE LEARNED COMMISS IONER OF INCOME TAX INSTEAD OF CONSIDERING THE SAME HAS REFE RRED TO THE PROVISO OF THE SAME SECTION AND HELD THE ACTIVI TIES OF THE ASSESSEE TO BE ADVENTURE IN NATURE WITHOUT BRINGING ANY MATERIAL ON RECORD AS TO HOW THE ASSESSEE TRUST HAS ENTERED INTO ANY BUSINESS ACTIVITIES WHICH ARE ADVENTURE IN NATURE OF TRADE. THE AIMS AND OBJECTS OF THE ASSESSEE ARE, THEREFORE, CLEARLY CHARITABLE IN NATURE. THE ACCOUNTS ENDING 31.3.2014 SHOWS THAT THE EXPENSES ARE INCURRED FOR CONFERENCE AND MEDICINES FOR THE POOR PATIENTS WHICH ARE DIRECTLY CONNECTED TO ACHIEVE THE AIMS AND OBJECTS OF THE ASSESSEE TRU ST. THE LEARNED COUNSEL FOR ASSESSEE ALSO FILED COPIES OF A IMS AND OBJECTS OF THE SIMILAR SOCIETIES IN WHICH THE LEARN ED COMMISSIONER OF INCOME TAX, CHANDIGARH HAS GRANTED REGISTRATION UNDER SECTION 12AA OF THE ACT. COPY OF REGISTRATION GRANTED UNDER SECTION 12AA OF THE ACT IN RESPECT OF SOCIETY OF AROI-2001, DEPARTMENT OF RADIOTHERAPY , PGI, CHANDIGARH-PB-59 AND ORDER OF COMMISSIONER OF INCOM E TAX, CHANDIGARH GRANTING REGISTRATION UNDER SECTION 12AA OF THE ACT OF CHARITABLE HEMATOLOGY EDUCATION & RESEARCH T RUST OF CHANDIGARH-PB-68. WHEN THE LEARNED COMMISSIONER OF INCOME TAX HAD GRANTED REGISTRATION UNDER SECTION 1 2AA TO THESE SOCIETIES, THE LEARNED COMMISSIONER OF INCOME TAX SHOULD NOT DISTINGUISH THE CASE OF THE ASSESSEE FRO M THE SIMILARLY SITUATED ASSESSES. CONSIDERING THE ABOVE DISCUSSION IN THE LIGHT OF THE AIMS AND OBJECTS OF THE TRUST, IT IS CLEAR THAT THE ASSESSEE TRUST EXISTED FOR CHARITABLE PURP OSE ONLY 9 AND HAD DONE SOME ACTIVITIES IN ACHIEVING ITS AIMS AND OBJECTS ALSO. THEREFORE, THE ASSESSEE TRUST IS ELIGIBLE F OR REGISTRATION UNDER SECTION 12AA OF THE ACT. IN VIEW OF THE ABO VE DISCUSSION, WE SET SIDE THE ORDER OF THE LEARNED CO MMISSIONER OF INCOME TAX-I, CHANDIGARH AND DIRECT HIM TO GRANT REGISTRATION UNDER SECTION 12AA OF THE ACT IN ACCOR DANCE WITH LAW WITHIN ONE MONTH FROM THE DATE OF RECEIPT OF TH E ORDER. 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 28 TH DAY OF JANUARY, 2015. SD/- SD/- (T.R.SOOD) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 28 TH JANUARY, 2015 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH