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2015 (10) TMI 2104 - AT - Income TaxRegistration u/s 12AA denied - charitable activity - construction of Dharmshala - as per the provisions of the trust deed only persons belonging to the Agarwal Community/Caste could become members of the Trust - Held that:- Following the ratio of the judgment of the Hon’ble Apex Court in Ahmedabad Rana Caste Association Vs. CIT (1971 (9) TMI 8 - SUPREME Courta), the registration u/s 12AA cannot be rightly refused. In this case, the Hon’ble Apex Court has held that the object beneficial to a section of the public is an object of general public utility. To serve a charitable purpose it is not necessary that the object should be to benefit the whole of mankind or all persons in a particular country or State. It is sufficient if the intention to benefit a section of the public as distinguished from a specified individual is present. Similarly in the case of CIT Vs. Surji Devi Kunji Lal Jaipuria Charitable Trust (1990 (8) TMI 132 - ALLAHABAD High Court) that to make a purpose charitable, it is not necessary that it should be beneficial to the poor only and what is required is benefit to a section of the public as distinguished from specified individuals. Trust created for giving medical aid, social welfare, uplifting of poor members of the community and for giving financial and other help on the occasion of the marriage of the members of this community is for religious and charitable purposes. Respectfully following these two judgments and on the facts and circumstances of the case, we hold that the assessee trust is entitled to grant of registration u/s 12AA of the Act. - Decided in favour of assessee.
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