Question : Animal Welfare NGOs

(a) the names and details of Delhi based animal welfare NGOs/Societies/Trusts/Voluntary Organisations (VOs) along with foreign donations received by them, since 2010, year-wise, along with the details of pending Income Tax (IT) inquiries / complaints against them;

(b) the details of such NGOs/ Societies/ Trusts/ VOs that have registered for and been granted exemption from IT on domestic and foreign donations since 2010;

(c) whether many societies/NGOs/Trusts/VOs enjoy IT exemption despite concealment and failure to file statutory annual returns with the Registrar of Societies since year 2008, if so, the reasons thereof and the details of defaulters;

(d) whether the Income Tax (IT) Department proposes to verify such defaulter NGOs and initiate penal action, if so, the details thereof and the proposed steps IT Department contemplates in tax evasion by some animal welfare societies/ Trusts by unfair means and practices like non filing of returns before Registrar of Societies including audit/scrutiny of such societies in case of complaints, if so the details thereof, if not, the reasons therefor; and

(e) whether charitable societies receiving foreign aid and exempted from IT are permitted by relevant regulations to simultaneously operate commercial/paid services alongside charitable operations to earn huge profits at highly exorbitant rates violating the social/charitable mandate of these trusts and yet claim IT exemption, if so, the details of such societies in charitable and commercial operations concurrently and the IT Department audit/inspection of their accounts based on the complaints made if any?

MINISTER OF STATE IN THE MINISTRY OF FINANCE
(SHRI SHIV PRATAP SHUKLA)

(a)&(b) The details of animal welfare organisations recognised by the Animal welfare Board of India, Ministry of Environment, Forest and Climate Change in Delhi is enclosed as Annexure A. The details of such entities registered u/s 12AA for Income-tax exemption and pending Income Tax inquiries/complaints if any have been indicated against the name of such entity. Information relating to foreign contribution received by an FCRA registered NGO is available in the public domain at www.fcraonline.nic.in
(c) Grant of income tax exemption to a charitable trust is governed by the provisions of the Income-tax Act, 1961. The primary condition for grant of exemption to a trust or institution under section 11 of the Act is that the income derived from property held under trust should be applied for charitable purposes in India. ‘Charitable purpose’ is defined in section 2(15) of the Act.
(d) Wherever instances of violation of provisions under the Act by any charitable trust/institution come to notice, it is dealt with appropriately in accordance with the provisions of the Act.

(e) Section 2(15) of the Act provides that the advancement of any other object of general public utility shall not be a charitable purpose, if it involves the carrying on of any activity in the nature of trade, commerce or business, or any activity of rendering any service in relation to any trade, commerce or business, for a cess or fee or any other consideration, irrespective of the nature of use or application, or retention, of the income from such activity, unless,-
(i) such activity is undertaken in the course of actual carrying out of such advancement of any other object of general public utility; and
(ii) the aggregate receipts from such activity or activities, during the previous year, do not exceed twenty percent of the total receipts, of the trust or institution undertaking such activity or activities, for the previous year.
******









Annexure A
S.No. Name of the animal welfare Organisations recognised by Animal Welfare Board of India in Delhi Address Pending Income Tax (IT) inquiries/ Complaints Whether registered u/s 12AA of the Act
1. Wildlife SOS D-20, Defence Colony, New Delhi-110024 NIL Yes
2. Vegetarian Society of Delhi Ahmisa Bhavan, F-125, Lado Sarai, New Delhi-110030 NIL Yes
3. Sonadi Charitable Trust J 1910 Chittaranjan Park, New Delhi-110019 NIL Yes
4. Surabhi Shodh Sansthan (Shri Krishnan Go-Shala) A-17 Raghuvar Bhavan, Kewal Park, Ajadpur, New Delhi-110033 NIL Yes
5. Stray Care D-44 Sujan Singh Park, New Delhi-110003 NIL Yes
6. Shrimad Dayanand Vedarsh Mahavidyala Nyas 119 Gautam Nagar, New Delhi-110049 No complaint has been received, however Scrutiny proceedings u/s 143(3) of the IT Act, 1961 for A.Y.- 2016-17 is pending Yes
7. Society for Animal Welfare Orgtanisation H.No. 413, Sector-9, R.K. Puram, New Delhi-110022 NIL Yes
8. Stray Relief & Animal Welfare (STRAW) D-2303, Vasant Kunj, New Delhi-110070 NIL Yes
9. Vets Beyond Borders India Charitable Trust C/0 Rajesh Lal & Co., Flat No.5 & 6, II Floor, Ajit Arcade, Kailash Colony, Lala Lajpatrai Marg, New Delhi-110048 NIL No data available


10. Delhi Panjrapole Society 372 Khrai Baoli, New Delhi-110006 NIL Yes

11. Pets Welfare Club of India 5/39 Old Rajinder Nagar, New Delhi-110060 NA Yes

12. Indian Vety Association C/o Dr. V.K. Kashyap, 143 A Sarai Kale Khan Po. Hazarath Nizamuddin, New Delhi-110013 NA No data available
13. Delhi SPCA Old Boulvard Road, Lala Harden Sahai NA No data available


Annexure A
14. Bal Jagrati Association Redg. 1D/20, Sangam Vihar, New Delhi-110062 NA No data available
15. Centre for Wildlife Rehabilitation & Conservation A-220, New Friends Colony, New Delhi-110065 NA No data available
16. Manav Gau Sadan Off: 975 Street, Jagiyan, Near Jawahar chowk, Najatgarh, New Delhi-110043 NA No data available
17. Efforts & Effects L-92/10A, First Floor, Lalji Shopp. Complex, Munirka Market, New Delhi-110067 NIL Yes
18. Akhil Bharat Krishi Goseva Sangh Flat No. 103 Block B, 1-2. Ansal Bhavan NIL Yes
19. Kindness to Animals & Respect for Environment M-39 Main Market, Greater Kailash I, New Delhi-110048 NIL Yes
20. Nav Jeeva Daya Mandal 1443 Jail Chhipian, Maliwara , Naisarak, New Delhi-110006 NA No data available
21. Raghuvir Pashu Sewa Sansthan D-48, Gali No., 12, Jagatpuri Vistar, Delhi-110093 NIL Yes
22. Ruth Cowell Foundation (PFA GOSADAN) Bawana, 4-R.D.C.M. Building, 16 Bharakhamba Road, New Delhi-110001 NIL Yes
23. The Friendicoes- SECA 271 & 273 Under Defence Colony, Jangpura side, Flyover Market, New Delhi-110024 NIL Yes


24. Foundation For Sustainable Development B-30, Anoop Nagar, Uttam Nagar, New Delhi-110059 NA No data available
25. Jeevashram Foundation Village Rajekari, New Delhi-110038 NIL Yes
26. Love 4 Cow Trust A 12 SFS Cat-I, East of Kailash, PKT-B, New Delhi-110065 NIL Yes
27. JBF (India) Trust 466, GF, DDA MIG Flats, Sjree Awas, Sector 18 B, Dwarka, New Delhi-110078 NIL Yes
28. Jeevan Jyoti Animal Welfare Society H.No. 65, Pocket a, Sector-II, Rohini, Delhi-110085 NIL Yes



Annexure A
29. Maharishi Dayanand Gausamvardhan Kendra Village Ghazipur, Near Central warehouse, Delhi-110096 NIL Yes
30. Krishna Ashram D-3A, Rita Villa, Satbari, New Delhi-110030 NIL Yes
31. Dabar Hare Krishna Gaushala H.No. 199, VPO, Surera, New Delhi-110043 NIL Yes

32. Deendayal Research Institute 7E Swami Ramtirth Nagar, rani Jhansi Road, Jhandewalan, New Delhi-110005 No return filed as per E-filing portal Yes
33. Cure and Care Animal Help Foundation WZ 1090, Basaidarapur, (Lane Opp Balinagar Sanatandharam Mandir), New Delhi-110015 NIL Yes


34. Bharatiya Govans Rakshan Samvardhan Parishad (Gopal Gosadan Harewali) Gopal Gosadan Harewali, 38 Rani Jhansi Road, P.B.No.5711, New Delhi-110055 No return filed as per E-filing portal Yes


35. Bharatiya Cattle Resource Development Foundation Ahmisa Bhawan, F-125, Lado Sarai, New Delhi-110030 NIL Yes
36. Bharat Gosevak Samaj 3 Sadarthana Road, New Delhi-110006 NIL Yes
37. Circle of Animal Lovers C-58, Indira Enclave, Neb, Sarai, New Delhi No return filed as per E-filing portal Yes
38. Brooke Hospital For Animals (India) F-86, Preet Vihar, New Delhi-110092 NIL Yes
39. Samrakshan Charitable Trust Flat No. 103 Block B, 1-2, Ansal Bhavan, Dr. Mukherji Nagar, New Delhi-110009 NIL Yes
40. Shri Vijayanand Surishwar Jain Sewa Trust Jain Sewa Trust, H48 Navin Sahadra, Delhi-32 NIL Yes
41. Sarvjan Sewa 528, Platinum Heights, Sector-18 B, Block-B, Dwarka, New Delhi-110075 NIL Yes
42. Sanjay Gandhi Animal Care Centre Nr. Shivaji College, Raja Garden, New Delhi-110027 NA No data available
43. Pet Animal Welfare Society C9/7 Masudpur Market, Vasant Kunj, New Delhi-70 NIL Yes

Annexure A
44. People For Animals BA/1A-Ashoka Vihar, New Delhi-110052 NIL Yes
45. Animal India Trust Jal Vihar, Lajpat Nagar-I, Near Jal Vihar Bus Terminal, New Delhi-110024 NIL Yes


46. Acharya Sushil Gausadan C-599 Defence Colony, Chetna Marg, New Delhi-110024 NIL Yes
47. Ahimsa International 53 Rishat Vihar Extension, New Delhi-110006 NIL Yes

48. Animal Rights International Ahimsa Bhavan, F125 Lado Sarai, New Delhi-110030 NIL Yes
49. Helping Hand Trust G-7 Satyam Plaza, L.S.C, Pocket-B & E, Dilshad Garden, Delhi-110095 NIL Yes
50. Guruver Vidya Sagar Jeev Raksha Kendra 1202/2B 1st Floor, New Delhi-110006 NIL Yes
51. Maharishi Vishvamitra Voouraksha Parishad Nyas Sankat Mochan Ashram, Sector-6. R.K.Puram, New Delhi-110022 NIL Yes