Page 149 - GSTL_7th May 2020_Vol 36_Part 1

2020 ] IN RE : ALL INDIA DISASTER MITIGATION INSTITUTE 107
4. It is respectfully submitted that the aforementioned objectives of the
applicant show that it is primarily established for the purposes of prevention,
mitigation and management of any disaster and all the other objectives are also
ancillary to such purposes.
5. The functions and activities which have also been defined in the
Memorandum of Association are also for the purpose of achievement of the ob-
jectives set out therein.
Contracts entered into by the applicant for the achievement of the objectives as
set out in the Memorandum of Association :
6. The applicant may point out that the contracts entered into in the
past are solely for the purpose of achievement of objectives as enumerated in the
Memorandum of Association. Instances of the different contracts entered into by
the applicant which indicates the nature of activities undertaken by the applicant
are as under :
(a) Contracts with Indian Government agencies such as National Hu-
man Rights Commission. For example conducting training pro-
grams on human rights and disaster risk management in 6 States of
India.
(b) Contracts with foreign agencies such as United Nations Children’s
Fund For example for institutionalizing child centered disaster risk
reduction.
(c) Contracts directly with the State Governments for various activities
relating to disaster management. For example contract with the As-
sam State Disaster Management Authority for training relating to
disaster management. Similar contract with Odisha State Disaster
Management Authority.
(d) Contracts with certain private NGOs for undertaking research relat-
ing to disaster management. For example contract with Leadership
for Environment and Development India for research study on risk
insurance in Odisha.
(e) Contracts with educational institutions for conducting research. For
example contract with Harvard University South Asia Institute for
conducting research.
Funds for the activities of the applicant are raised through donations, grants and
fees towards contracts. Surplus, if any, used for achievement of objectives of the
applicant :
7. The applicant further points out that the bye-laws of the applicant
lay down the modes by which the applicant can raise funds for its activities.
Clause 3 of the bye-laws which is relevant in this regard reads as under :
“3. Funds of the Institute : The funds of the Institute shall be raised as fol-
lows :
(i) receiving donations and gifts and legacy,
(ii) financial assistance, subsidy, grant-in-aid,
(iii) by receiving contributions
(iv) interest on investments,
(v) Fees and costs for research, training and consultancy assign-
ments from various local and international organizations,
GST LAW TIMES  7th May 2020  149