TMI Blog2020 (11) TMI 959X X X X Extracts X X X X X X X X Extracts X X X X ..... TMI 87 - GUJARAT HIGH COURT] Provisions of section 13(1)(b) of the Act had carved out exception to the exemption available u/s 11 and 12 of the Act. One of those exception is that the exemption u/s 11 and 12 would not be available in case any income of trust or institution is created or established for the benefit of any particular religious, community or caste. Hon ble Supreme Court in the case of CIT vs. Dawoodi Bohra Jamat [ 2014 (3) TMI 652 - SUPREME COURT] after exhaustively referring to the earlier precedent, held that where the objects of a trust are both charitable and religious, the trust shall be eligible for registration u/s 12AA. The section only requires to be established that such charitable purpose is not for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0A on 29.03.2017. The ld. Commissioner of Income Tax (Exemptions) had called upon the appellant society to furnish certain information/clarification vide his letter dated 30.05.2017. In response to the same, the appellant society had filed the required information on 11.09.2017. The ld. Commissioner of Income Tax (Exemptions) on perusal of the said information had come to the conclusion that the activities of the trust are prima-facie appeared to be religious in nature and in the absence of dissolution clause of the trust had denied the registration vide order dated 28.09.2017. 4. Being aggrieved by the order of ld. Commissioner of Income Tax (Exemptions), the appellant society is before us in the present appeal. 5. Before us, when th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and, (iv) CIT vs. Chandra Charitable Trust, 294 ITR 86. 7. The reasoning of the ld. Commissioner of Income Tax (Exemptions) that in the absence of dissolution clause the appellant trust does not entitle for registration u/s 12AA of the Act is also required to be adjudged in view of the decision of the Hon ble Gujarat High Court in the cases of (i) DCIT vs. Vanchhara Thirthadhipati Chintamani Paraswaprwabhu, 233 Taxman 01 (Guj.) and (ii) CIT vs. Taapagachha Sangh Mota, 232 Taxman 715 (Guj.) 8. Further, the provisions of section 13(1)(b) of the Act had carved out exception to the exemption available u/s 11 and 12 of the Act. One of those exception is that the exemption u/s 11 and 12 would not be available in case any income of trust ..... X X X X Extracts X X X X X X X X Extracts X X X X
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