So Near And Yet So Far

He thrids the labyrinth of the mind,

He reads the secret of the star,

He seems so near and yet so far,

He looks so cold: she thinks him kind

(In Memoriam by Lord Alfred Tennyson)

Water, water, every where

Water, water, every where, 

And all the boards did shrink; 

Water, water, every where, 

Nor any drop to drink. 

(The Rime of the Ancient Mariner by Samuel Taylor Coleridge)

Blue Sky Of The East

I gaze at the sky

In my new found home

Destiny played its game

A bit of nostalgia

Comforts of shelter behind

Borne out of labour spent

Far from the web of warmth

Passage of time ensured

I gaze at the sky

How stark the look?

Enveloped by cloud of smoke?

A heavy heart is lent

Face of the eternal blue

Hidden by layers of dust

I see not the beauty of light

But a pall of somber gloom

I gaze at the sky

Stillness of blue is gone

Ushers a feeling of loss

Bye-gone events flood by

Footprints in the sands of time

Gentle breeze and clear streams

Crystal stars on moonlit nights

Chirping birds in the lovely woods

I look up again

And gaze at the sky once more

I couldn’t help but reminisce

With profound longing

The blue sky of the east

Lofty heights oft serene

While on the farthest horizon

The distant rays bid farewell

(Reflections on pollution in city of Delhi) 

Pennagam

Kagel doh ji’e, amang thei poi

Itih le nadung sun tangem?

Vacha tin le lhaang tin

Na tongso abang ahijing nadem?

Toidon kajetna Ling le Zei

Luigaal Nungtek gamjaang a

Khannou golcheng chamlenna

Kasengol Ningthuingam, Apulaona, Thuireingam

Senlai golcheng kilaam nam?

Kalha ngai’e Lukhambi gam

Chun le Jo maolei lhona lhang

Agam muchi eng jin jen

Kolbu Changmai gamthei neng jin jen

Gamsa sakhi vaapal sagol kibol nom

Lhang chung vuma naume

Songphel le Khaochangbung

Lhanglep kingahna Sangah Lambung

Simlai kibolna Longmai Noney lhang

Jilcheng kititna Tengkonjang le Ashram

Somai akime 41

Kailhang munpi nachange

Phaipi jona icheteng, O! Marangching

Avah emsel nachungkhu

Kumthah kumhei kilaamna

Ngaicheng nunnop golnop zalenna

Noney Town Baptist Church

Lamtin lamlhung achaam jing

Tuidung vaidung amangpoi

Lungmit in miltih aneipoi

Abang nahijing nadem na tongso

Ole na vouso kikhel tantem o?

Khatvei beh nadung sunkit kanome

Mil chultheilou, Pennagam !

Mobile Tower radiation le Mobile Phone radiation : Het a pha

Leiset khantou dung jui a telecommunication hi social leh economic lama machaalna a manchah phatah a pang ahi. India jong leiset a telecommunication sector a akhangtou pen lah a apang in, network let lam a 3 (thum) channa in aume. Telecom towers ahiloule mobile towers hohi mobile communication a dinga poimotah ahi. Phat ahung chen ahile, hiche mobile towers le mobile handsets ho a kona Electro-magnetic field (EMF) Radiation in tahsa damtheina le hinhoina atong khadem tihi mipi lunggel le ngaitona a pangkhat ahung hitai. Tuibong khosung Khopi Veng seh seh a jong phat itih ham a pat in mobile towers hi 3 le 4 kinai cha chan ahung kitung doh tan ahile akom avel a cheng ho dinga gelkham set khat ahung hitai. Hitobang EMF to kimaito jing hin damtheina atoh khah-atoh khahlou hi vannoi pumpi a kholthuhna neiho (research scientists) ho sung jenga jong debate um jing ahi¹. Hiche toh kilhon in adeh a khosungmi chule alhangpi a thil umdan henom ho dingin mobile towers radiation thu phabep ana vekhom ute.

Electro-magnetic radiation (EMR) :

Electro-magnetic radiation (EMR) hi tha (energy) jat khat ahin mun khat a pat a mun chom a che thei ahi. Electro-magnetic akiti dung jui in electric waves le magnetic energy teni hi ong hom (space) a vah (light) speed a chekhom ahi. Eiho hi aumsa (natural) radiation eg. Nisa, Keh-lha (lightning), etc chule mihem sem (man-made) radiation eg. TV, Radio, Radar, etc to kimaito (exposed) jing ihiuve. Radio waves in mobile phone le TV tobang manchah ho signal apoh ahi². EMF radiation hi 2 (ni) in akihom khene – (i) Ionizing radiation le (ii) Non-Ionizing radiation. Ionizing radiation in atoms or molecules ho a electrons kikan khomho suhkehna tha anei in chule ions thah asem e, vetsahna, X-rays, UV-rays, etc. Non-ionizing radiation vang atha hatbeh pon atoms or molecules ho ionize abol joupoi, vetsahna, radiowaves, microwaves, etc.

2008 kum chun India in mobile tower EMR toh kisai in International Commission on Non Ionizing Radiation Protection (ICNIRP) guideline ana jui pan tai. India in exposure limit akoi hi ICNIRP le WHO in recommend abol sang a 10 (som) vei lhom jo a akoi chu ahinai³.

EMF Radiation Norms for Mobile Towers (BTS) in India⁴

Frequency	ICNIRP Radiation norms	Revised DoT norms w.e.f 01.09.2012
900MHz	4.5 Watt/sq.m	0.45 Watt/sq.m
1800 MHz	9 Watt/ sq.m	0.9 Watt/sq.m
2100 MHz	10.5 Watt/sq.m	1.05 Watt/sq.m

¹ India Telecom Regulatory Authority of India, Information paper on Effects of Electromagnetic Field Radiation from Mobile Towers and Handsets, 30 July 2014.

² India, Ministry of Communication & Information Technology, Mobile Communication – Radio Waves & Safety.
³ India, Ministry of Communication & Information Technology, A Journey of EMF, 2016.
⁴ Effects of Mobile Radiation, Reference Note, Lok Sabha Secretariat, New Delhi, No. 15/RN/Ref./June/2016.

1^st September, 2013 a kon chun India a mobile handsets ho Specific Absorption Rate (SAR) value 1.6 W/kg neibou sem phal chuleh gamdang a pat pohlut (import) phal anahi e. MF Radiation norms for Mobile Handsets in India

Frequency (10 MHz to 10 GHz)	ICNIRP SAR Limit	SAR Limit in India
General Public Exposure	2 Watt/KG (averaged over 10 gm tissue)	1.6 Watt/KG (averaged over 1 gm tissue)

Mobile Tower radiations a pat mihem damtheina tongkha thei le umthei ho chu anoi a bang hi ahi :

1.      Nao-nei cha-nei na lama boina.

2.      Pasal bo tui (sperms) sethei.
3.      Cha hinna lama lhahsamna chule cha le nao damtheina tongkha thei.
4.      Glioma (malignant brain tumour) chule Acoustic Neuroma (Lhoh le Kuol kai mat nerve a tumour umthei).
5.      Imut kisuhlouna, anneh tuidon chatvaina, anxiety le depression.
6.      Immune system lhahsamna chule digestion kituplou.
7.      Natna hit nan/dal na lama lhahsamna.
8.      Lhoh a thisan che dan nohphah na.
9.      Tahsa sunga DNA sesa ho kido kit nalama lhahsamna⁵.

India Government panlah dan :

Department of Telecommunication (DoT) in 2008 a kon chun vannoi a thilsoh ho khothi ngaigeh chan ahin vejing in chule EMF radiation a kona aphalou asona loudin safety standards vekol jing pumin kal asong jinge. Chule EMF radiation chung changa ICNIRP guidelines leh WHO recommendation ho vetoh pum in kigahna asem jinge. Minphah thei ho chu –

(1)   Inter-Ministerial Committee (IMC) khat 24.08.2010 chun semdoh ahin mobile tower le mobile phones a pat radiation effect thukhol ding ahiuve. IMC in recommend abol dung jui in India in radiation exposure limit chu ICNIRP prescribe bol sanga vel 10 (som) a nemjo a koi dinga limit sem ahung hitai.

(2)   Allahabad High Court in 10.01.2012 chun Committee khat asem in Indian Institute of Technology (IIT) Kharagpur/Kanpur/Delhi/Roorkee/Bombay, All India Institute of Medical Science (AIIMS), New Delhi chule Indian Council of Medical Research (ICMR) Institutions ho jong member ahi. Hiche committee chun 17.01.2014 in Report apelut in, hiche Committee Report dung jui chun Government in February 2014 chun EMF chung changa kigahna kikoi hochu hiche pet a ding chun apha nai chule semphatbe ima angaipoi tin thulhuhna aneitai.

(3)   DoT in 01.08.2013 chun State government ho jouse koma mobile tower installation clearance chung changa advisory guideline ana thot doh in ahi. Hiche guidelines chun mun jouse tichu residential area ho jong ana hoptha ahitai.

(4)   DoT noi a um Telecommunication Engineering Center (TEC) in pilot project khat EMF web portal toh kisai achepin hichu BTS towers ho EMR online database semdoh ding ti ahi.

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⁵ India, Lok Sabha, Standing Committee on Information Technology, 53^rd Report on norms for the setting up of telecom towers, its harmful effects and setting up of security standards in expansion of telecom facilities, February 2014.

(5)   Mobile tower ho EMF radiation chung changa telecom service provider ho leh Base Tranceiver Station (BTS) ho self-certificate phatah a audit bol dinga DoT noi a um Telecom Enforcement Resource & Monitoring (TERM) nganse ahitai. Koitobang BTS site in prescribed EMF norms ajui louleh Rs. 10 lakh penalty apeh ding chuleh BTS site jong khapeh a umthei ahi.

(6)   DoT in informative guide ‘Mobile Communications – Radio Waves and Safety’ kiti khat asodoh e. National le Regional newspapers ho a Mobile Towers leh mobile handsets radiations ho toh kisai a kiven them angaidan advertisement abol jinge.

(7)   Department of Science and Technology (Government of India) noi a Science and Engineering Research Board (SERB) chun Expert Committee/Task Force khat 4^th September 2013 chun anasem doh in Mobile tower le handsets ho a kona EMR in mihem, gancha, thingna louna chule khovel chunga ipi alhut khum thei ham ti kholgilna akipan tai. 

Kholthuhna umho le kholai thu : 

Mahatma Gandhi University, Kochi (Kerala) a mobile tower radiation chung chang kholthuhna (study) ana nei Premlal P.D. le Eldhose N.V. kholdoh dung jui in hiche mobile tower radiation hi pasal ho sangin numei ho ding in aphamo joi ti ahi. Chuleh, mobile tower ni (2) hi 300 meters beh a akikah/akigam lhat angai in chule hiche 300 meters sung kol kah a vang umlou aphai, ti jong hi amani mudoh dan chu ahi⁶. 

Gwalior a Harish Chandra Tiwari kum 42 a upa cancer patient khat in a cancer natna chu anatohna koma BSNL tower a pat Electromagnetic Radiation chu angoh in Supreme Court a aheh in ahile Supreme Court in hiche BSNL mobile phone tower chu akha sah tai. Hiche mobile tower chu 2002 kum a kitung doh ahin anatohna mun chu 20 meters sunga um ahin, hitia kum 14 lang radiation expose ahinung a Hodgkin’s lymphoma ahin neithu asei in ahi⁷. 

Kushpal Singh le atohkhompi hon study abolnao khat a mobile tower station koma cheng hon imutmo, luchang nat, lungvai, hypertension le concentration problems chule an duna chilput lhom tiho anei danu amudoh uve. Electromagnetic Field (EMF) hatna a chengho alhangpi tahsa damtheina chule adeh a kam le ha asuh khah dan thu asei uve^8.  

Mizoram University a Pachuau & Pachuau in study abolna lhon khat a mobile tower umna 50 meter kuol kah sunga cheng hon tahsa damtheina lampang’a 50 meter polang a chengho sanga boina (complaint) anei tam joh danu asei lhone. Chuleh, pasal ho sanga numei hon boina (complaint) ahao joh danu jong ahetbeh lhonne⁹.  

University of Craiova, Romania a Marisnescu leh Poparlan in akhol doh lhon chu ahile mobile tower ho a radiation hung potna hi station antenna ho a pat ahidan chu ahi. Hijeh hin amani mudan in, antenna umna to kimaito a um le umlou jong thil khoh khat in asei lhone¹⁰.

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⁶ Premlal P.D. & Eldhose N.V., Mobile tower radiation – An Assessment of Radiation Level and its Health Implications in the Residential Areas of Western Ghats in Idukki, Kerala, International Journal of Applied Engineering Research ISSN 0973-4562 Volume 12, Number 20 (2017) pp. 9548-9554.

⁷ Business Standard, April 12, 2017, In a first, SC orders BSNL to shut mobile tower over cancer patient’s plea.

⁸ Kushpal Singh, Anup Nagaraj, Asif Yousuf, Shravani Ganta, Sonia Pareek & Preeti Vishani, Effect of electromagnetic radiations from mobile phone base stations on general health and salivary function, Journal of  International Society of Preventive & Community Dentistry, 2016 Jan-Feb; 6(1);54-59.

⁹ Larinthara Pachuau, Zaithanzauva Pachuau, Study of Cell Tower Radiation and its Health Hazards on human body, IOSR Journal of Applied Physics (ISOR-JAP), Volume 6, Issue 1 Ver. I (Jan. 2014), pp 01-06.

¹⁰ Ioan Eustatiu, Claudiu Poparlan, Assessment of GSM HF-Radiation impact levels within the residential area of    Craiova city, Procedia Environmental Sciences 32 (2016) 177-183.

National Human Rights Commission (NHRC), New Delhi in residential area a mobile towers in damtheina tongkhathei radiations apehdoh chung changa complaints umho jeh in Ministry of Communications and Information Technology koma thudoh jong ana bol in ahi¹¹. Maharashtra state government in jong policy khat asodoh in hiche a chun mobile towers le chenna (residences) ho kikah thima (safe distance) aum angai dan leh radiation level vetjing (monitor) angai dan ajaove¹².

Jaipur khopi a Sanjay Kasliwal leh Pramod Kasliwal jong cancer avei lhonin a-in kom uva cell-phone tower angoh lhone. Delhi a Uma Devi Luthra in aluchang nat jing, ngong gui nat, imut mo tiho phathei louva aneijing hi a-in kom uva cell-phone towers ho angoh in ahi. Mumbai a Smita Agarwal jong cancer anatna chule a veng hou phat phasah a kon adammo jing uhi mobile towers ho radiation jeh ahi tin agel uve¹³.  

Alangkhat a, American Cancer Society ngaidan chu ahile mobile tower radiations in cancer aumsah thei e tihi tuchan in evidence seithei aumbehpoi, ti ahikit e¹⁴. WHO noi a um International Agency for Research on Cancer (IARC) in vang cellphone handsets leh towers ho a kona radiation hi mihem ho dinga cancer sosah thei (carcinogenic) ahin, adeh a glioma – brain cancer jat khat, aumsah thei ahi tin asei e^{13 & 5}. 

Ngaito dinga pha ho : 

Mobile phone chule adeh a mobile /cellphone towers ahiloule base stations a kona hung pot Electromagnetic radiation (EMR)/Radio Frequency (RF) hi semtil a ana um vang ahipon mihem ten akisem doh thu thilkhat ahi. India sung le leiset kol kimvel a pat in hiche radiation a kon natna aumdan, natna hung umding ham tia kichatna, lhangpi damtheina atongkha e tia thu kisei leh kiven them lou akhoh dan hohi aha gin lheh tan ahi. Gamsung government in jong hiche tobang radiation hin cancer ahilouleh natna dang dang aumsah thei ahi tihi phot chenna bei ahi tihi apanna chu ahi. Government in aseibe chu ahile radiation hohi aum in hinla damthei tongkha thei chana aso louna dinga limit phatecha kisem ahi ti ahikit e. Alang khat a, changval (independent) research le study ho ivetle mihem damtheina goh hilou natna khoh tah cancer jong asosah thei e tin akisei kit e. Hiche ho lah a agency khat, tichu, WHO noi a um International Agency for Research on Cancer (IARC) in cellphone handsets leh towers ho a kona radiation hi mihem ho dinga cancer asosah thei (carcinogenic) ahin, adeh a glioma (brain cancer chi khat) aumsah thei ahi, atihi moh kihetmo sah thei vang ahipoi.  

Thukhat a chu, ase sosah thei thil ahilou le chun government in jong chubang tah a exposure limit le standard ho chu akoi a avelvet jing ngaikhel lou maithei ahi. Hetkhen ding khat chu, mobile ahiloule cellphone a radiation um sanga mobile/cellphone tower ahiloule base station le antenna a kona radiation kichat aumjoh dan hi ahi. Hiche jeh tah hin, residential area tichu khosung-vengsung a mobile tower aum kiti hi damtheina atoh khah a chule cancer tobang natna aumsah thei lou diham tihi gellou thei ahipoi. Khat le ni aum thuchom hitale mobile tower 3 (thum) le 4 (li) kinai cha cha a kitung kitihi akom avel a cheng ho din vang radiation exposure sang lheh intin damtheina tongkha lheh inte, tihi gellou thei ahipoi. Mopohna nei hon government in guideline asem dung jui a radiation-emission level leh limit ho asuh bulhit jing hinam tiho beh hi vetsui jing in aphai.

----------------------------------------------------------------------------------------------------------------

¹¹ Neeraj Chauhan, Mobile radiation : NHRC issues notice to telecom ministry, The Times of India, June 3, 2016.

¹² State government policy stipulates safe distance between towers and residences, and monitoring of radiation levels, The Hindu December 02, 2016.

¹³ Is mobile phone tower radiation a health hazard?, Hindustan Times, July 16, 2012.

¹⁴ (/Cancer/acs-medical-content-and news-staff.html).      

Kilung Khatna

He-O, Kanao tia kikoute

Heno, Hepa tia kikoute

Hepu, Hepi tia kikoute

Heni, Hegang tia kikoute

Kamdam awnem kisah bang

Kingailutna chaam jing hen

 

Jupi, Juning chep khomte

Tuibuh, Dumom mom khomte

Gosem, Pheiphit mut gingte

Lukop, Delkop kikopte

Chondan Khandan kibah bang

Lunggel ngaito kibang hen

 

Zoulei kona heijam samte

Anthom ne a Lakoi la sate

Dougaal konma hanla sate

Mimkut Changkut manga kithangte

Gaal Ai Chaang Ai nitkhomte

Kikhen theilou ihiuve

 

Khupting le Ngambom zaila neite

Galngam le Hangsai zaila neite

Lenchonghoi, Ahsijolneng thimthu neite

Lamdil, Muoltinchan thimthu neite

Lendou teni ucha bang

Kingailutnan dim ute

 

 

[DTRTI, Kolkata. Dated 11/09/2017]

 

Recent judgments relating to Trusts

Under general law, a ‘trust’ is defined as an obligation attached to the ownership of property, and arising out of the confidence reposed by the author of the trust in the trustees. In the Income Tax Act (hereafter referred to as the Act), however, the word has been used in a wider sense to include any other legal obligation, even where the legal requirements for creation of a trust are not strictly met.

Section 11 of the Act excludes income of a charitable or religious trust from the total income of the person in receipt of such income. Section 12 of the Act exempts the income of a charitable or religious trust derived from voluntary contributions and applicable solely to charitable or religious purposes. Section 2(15) defines that “charitable purposes” includes relief of the poor, education, yoga, medical relief, preservation of environment (including watersheds, forests and wildlife) and preservation of monuments or places or objects of artistic or historic interest, and advancement of any other object of general public utility.

This article attempts to discuss few latest decisions of the judiciary on various aspects pertaining to charitable or religious trust :

Registration of Trust :

For availing of exemption under section 11 & 12 of the Act, registration of the trust or institution is a must. In the case of CIT v. U.P. Forest Corpn. [1998] 230 ITR 945/97 Taxman 259 (SC), it was observed that in order to take advantage of the provisions of section 11, a trust or institution has to get itself registered.

Cancellation of registration :

According to section 12AA(3) of the Act, if the CIT is satisfied that the activities of the trust or institution are not genuine or are not being carried out in accordance with the objects of the trust or institution, he shall, after giving reasonable opportunity of being heard to the concerned trust or institution, pass an order in writing cancelling the registration granted under the said section.

In the latest judgment of a High Court, the Bombay High Court in the case of DIT (Exemption) v. North Indian Association [2017] 79 taxmann.com 410 in its decision dated 14-02-2017 expressed the view that jurisdiction to issue a notice under section 12AA(3) would only arise if one of the two conditions for its exercise is satisfied, i.e., either the trust should not be genuine or the activities of the trust are not carried out in accordance with its objects.

In one of the latest decision on the issue from the ITAT, the ITAT, Mumbai Bench-B  in its decisions dated 08-02-2017 in the case of Bhakti Kala Kshetra v. DIT (Exemptions) [2017] 163 ITD 440/79 taxmann.com 66 (Mum.-Trib.), held that even if trust or institution was hit by monetary limits mentioned under section 2(15) w.e.f. 1-04-2009, the same would adversely affect entitlement of assessee towards claim for exemption under section 11 of the Act, but, the same cannot lead to cancellation/withdrawal of registration granted under section 12A/12AA of the Act. 

In the case of Vignana Jyothi v. Dy. CIT [2017] 81 tamann.com 204 (Hyderabad – Trib.), the ITAT, Hyderabad Bench held that trust registration could not be cancelled for receiving of voluntary donation (capitation fee) from students while seeking admission.

Filing of Form 10 during re-assessment :

In the case of CIT v. Sakal Relief Fund [2017] 81 taxmann.com 396 (Bombay), the Bombay High Court held that filing of Form 10 during re-assessment proceedings was same as it was filed within the time allowed for furnishing the return of income under section 139(4); intimation in Form 10 had to be filed before completion of assessment, and therefore, the benefit of accumulation under section 11(2) could not be denied if Form 10 was filed during the re-assessment proceedings. In the instant case, the assessee-trust filed its return of income consequent to notice issued under section 148 and Form 10 for the purpose of availing accumulation of income under section 11(2) was filed later during the course of assessment. Assessing Officer (AO) rejected Form 10 on the ground that the same was not filed with the return. Accordingly, the accumulation of income wasn’t allowed and the income was brought to taxation.

Non-filing of return and denial of trust’s registration :

In the case of CIT (Exemptions) v. Shri Shirdi Sai Darbar Charitable Trust (Dharamshala) [2017] 81 taxmann.com 49 (Punjab & Haryana), the Punjab & Haryana High Court held that denial of trust’s registration merely on the ground of non-filing of return in the earlier years was unjustified. In the instant case, CIT (Exemptions) denied registration to the trust on the ground that it had not filed any return of income for the earlier assessment years. The High Court held that the CIT (Exemptions) had to satisfy two conditions while granting registration under section 12AA, firstly, whether the objects of the assessee were charitable in nature and, thus, the activities were genuine.

Miscellaneous :

In the case of DIT (Exemptions) v. Shree Nashik Panchvati Panjrapole [2017] 81 taxmann.com 375 (Bombay), it was held that where the dormant activity carried out by the trust was to take care of old, sick and disable cows, any incidental activity of selling milk which might have resulted in receipt of money, by itself would not make it trade, commerce or business nor an activity in the nature of trade, commerce or business to be hit by the proviso to section 2(15).

In the case of CIT v. Seth Anandram Jaipuria Edu. Society Cantonment [2017] 80 taxmann.com 96 (Allahabad), the Allahabad High Court has held that grant of scholarship to deserving students to pursue higher studies was charitable in nature.