Lok Sabha Question No. 4100 (UNSTARRED), answered on 2019-01-04
Subject: Animal Welfare NGOs
Ministry: FINANCE
Asked by: VIJAYSINH MOHITE PATIL, SUPRIYA SADANAND SULE, HEENA VIJAYKUMAR GAVIT, DHANANJAY BHIMRAO MAHADIK

## GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE

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## LOK SABHA UNSTARRED QUESTION NO. 4100

TO BE ANSWERED ON FRIDAY, THE 4 TH  JANUARY, 2019 / PAUSHA 14, 1940 (SAKA)

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'Animal Welfare NGOs''

## 4100. SHRI MOHITE PATIL VIJAYSINH SHANKARRAO: SHRIMATI SUPRIYA SULE: DR. HEENA VIJAYKUMAR GAVIT: SHRI DHANANJAY MAHADIK:

Will the Minister of FINANCE be pleased to state:

- (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?

## ANSWER

## 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 Incometax  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.

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## 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 1 st 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   |