Perpetuating Memory of national war heroes is charitable Activity

The primary object of the Samiti was to set-up suitable memorials to perpetuate the memory of National War heroes, in general all over India including Sh. Prithvi Raj Chauhan, Sh. Hem Chand Vikramaditya & Sh. Sadashiv Bhau and also to set up museum, library and exhibition,display of weaponry and other antique items connected with defence activities. 

The Commissioner of Income Tax placing reliance on the ratio laid down in Kedia Jatiya Sahayak Sabha & Fund v. CIT [1963] 49 ITR 74, 81 (Cal.) and in the case of Mahakoshal Shaheed Smarak Trust v. CIT [1983] 140 ITR 795/12 Taxman 173 (MP) held that the assessee was not eligible for registration under section 12AA of the ActHence registration u/s 12AA should be granted.

Held that above two decisions are applicable to particular community. Hence 12AA registration granted      2012] 24 taxmann.com 126 (Chandigarh - Trib.) Yodha Samarak Samiti v.Commissioner of Income-tax, Panchkula 11-06-2012