TMI Blog2023 (4) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Trust is for General Public, and hit by section 13(1)(b) of the Act. No hesitation in confirming the order passed by Ld. CIT(E) denying registration under section 12AA - CIT(E) denied the benefit of registration u/s 12AA of the Act, which is legally justifiable and does not require any interference by the Tribunal. In the result, the grounds raised by the assessee are found devoid of merits and the same is hereby rejected. Appeal filed by the Assessee is dismissed. - ITA No. 141/Rjt/2019 - - - Dated:- 22-3-2023 - Ms. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member For the Assessee : Written Submission For the Revenue : Shri Shramdeep Sinha, CIT-DR ORDER PER : T.R. SENTHIL KUM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the documentary evidences to prove that the Common Purpose Hall was available for use of general public. Further on verification of self-certified copy of Public Trust Register (PTR), it is revealed from the objects of the trust are restricted to particular community namely Amreli Modh Vanik and Sole Cast Dinner . However the assessee has not filed any documentary evidences related to change in the objects made before the Charity Commissioner. Thus, it is clear the trust is created for the benefit of a particular community namely Amreli Modh Vanik . 2.2. The objects of the trust as mentioned in the Public Trust Register as Sole Caste Dinner . The objects of the trust show that the trust is established for the benefit of a particula ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Supreme Court in the case of Commissioner of Income-tax, Ujjain Vs Dawoodi Bohara Jamat Civil Appeal No. 2492 of 2014. The facts considered in Para 14 of the judgment by the Hon'ble Apex Court are reproduced for sake of convenience: Section 12AA lays down the procedure to be followed by the Commissioner for grant or refusal of application for registration made under Section 12A According to procedure so laid down, the Commissioner shall call for documents and information and conduct an enquiry to satisfy himself of the genuineness of the trust and upon reaching satisfaction of the charitable or religious nature of the objects and the authenticity of the activities of the trust, he would grant registration if he is not satisfied o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n is made, i.e. 01-04-2018. The appellant deserves registration. 6. Without prejudice, the Ld. C.I.T. has erred in not providing adequate and reasonable opportunity. The order passed by him deserves to be set aside with direction to consider a fresh matter giving reasonable time. 7. The appellant craves leave to add/alter/amend and/or any or all the grounds of appeal before the actual hearing take place. 3.1. None appeared on behalf of the assesse but a written submissions filed by Mr. D.R. Adhia. The Crux of the submission of the assessee are as follows: 3 Since all the information and detail call for are also almost available in the trust deed filed along with application and rest is either not relevant or the Ld. P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f registration without making any adverse comment of the genuine activity and the charitable nature of the object registration was directed to grant 174 TTJ 20 ITAT Jodhpur. 7. When charitable character was no where question without bringing any material on record that the activities of the assessee was not genuine registration was directed to be granted 1561TD 117 Chandigarh ITAT. 6.1 Now it is apparent from the order of rejection of application clearly shows that no inquiry nor any report has been called for showing anything against assessee the action of the Ld. CIT to rejects application of the assessee is unlawful and needs to be cancelled with direction to established independently with the relevant evidences that trust is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re us that the activities carried out by the trust is open to Amreli Modh Vanik other than common public. 5.1. In the absence of the same, the provisions of Section 13(1)(b) is clearly attracted, which provision reads as follows: 13.(1) Nothing contained in section 11 [for section 12] shall operate so as to exclude from the total income of the previous year of the person in receipt thereof- (a) any part of the income from the property held under a trust for private religious purposes which does not enure for the benefit of the public; (b) in the case of a trust for charitable purposes or a charitable institution created or established after the commencement of this Act, any income thereof if the trust or institution is ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
