The Income Tax Appellate Tribunal (ITAT), Chandigarh Bench while allowing the registration under section 12A(a) ruled that the Bar Association is working for public good and they cannot be denied the registration under section 12A(a).
The assessee is a society formed by lawyers of District Bar Association, Barnala and started its operation on August 29, 2018. As per the objects of the assessee-society, it has to work for construction of chambers to its members, its allotment, besides environment protection viz. growing trees, and that of saving people from drug addictive disorder, to save and educate girl child and also to spread legal awareness among the general public.
The CIT (Exemptions) rejected the application filed by assessee seeking registration under section 12A(a) of the Income Tax Act on the ground that since society was formed for construction of building for its members, benefits of which only restricted to the members, and not to the general public at large.
The coram headed by the Vice President N.K.Saini while directing the CIT(A) to grant the registration under Section 12A to the assessee said that attainment of justice for all the parties of the case and the society at large is the main object of our judicial system. Bar Associations are voices of voiceless. The Bench and Bar are the essential partners in judicial dispensation, and therefore, considering the importance of Bar Association in every adjudicating body, particular space is being earmarked and maintained for Bar Association and for litigants.
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