TMI Blog2014 (4) TMI 848X X X X Extracts X X X X X X X X Extracts X X X X ..... rence to a particular religious minority seems to be justified. If it is a charitable and religious trust, especially in the case of charity, having regard to several restrictions under Section 13 (1) of the Act (especially 13(1)(b)) if benefit is restricted to a particular religion or class, exemption benefit will not be attracted - as long as 12A registration is in existence, the assessee can claim the benefit - Without 12A registration, even if the assesee were to spend money on charitable activities, they are not entitled for the benefit - registration u/s 12A is like an entry document to secure exemption - The observation of the authorities with reference to the contents of the trust deed persuaded them to opine that the meaning an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arious High Courts to substantiate his arguments. Fifth Generation Education Society v. Commissioner of Income-tax (1990) 185 ITR 634 (All); Commissioner of Income Tax v. Jodhpur Chartered Accountants Society (2002) 258 ITR 548 (Raj) and un reported judgment of High Court of Punjab and Haryana at Chandigarh dated 5.10.2011 in ITA Nos.701 of 2010 and 189 of 2011. Placing reliance on these decisions, appellant/assessee contends, Commissioner was not required to examine the application of income while processing the application for registration under Section 12A of the Act. Therefore, the order of Commissioner as well as Tribunal clearly indicates how they analysed the application of assessee for registration under Section 12A which has led to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ference to Clauses in the document, appeal deserves to be dismissed. 6. We have gone through the order of Tribunal in detail. While referring to application of Section 11 of the Act under what circumstances it extends to, they did refer to Section 13(1) (b) in order to appreciate the justification of the applicant seeking registration under Section 12A. This is only with reference to whom the benefit was proposed to be extended. This is not with reference to computation of tax payable giving such exemption while computing the income. Therefore, there was no examination of income being undertaken by the authorities while analyzing the facts. Therefore, the argument of the learned counsel for the appellant that except considering the appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sses of Tellicherry Municipality and its suburbs. In order to understand what exactly is the intention, the entire document on perusal does not indicate that it is with reference to any particular minority of religion, language or culture. Even now no material is brought on record which minority groups in Tellicherry Municipality represent religion, language or culture. In the absence of such details by referring to minorities living in Tellicherry Municipality and its suburbs, the real intention of using the word 'minorities' in the trust deed, according to the authorities, with reference to a particular religious minority seems to be justified. 11. If the intention were to be otherwise, at least some of the clauses of the trus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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