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2017 (9) TMI 1621 - HC - Income TaxEligibility for grant of registration u/s 12AA - whether there was violation of section 13(1)(b) - Public religious trust - Held that:- We are in complete agreement with the view taken by the Tribunal. Though Mr. Jain has tried to justify the order of the Assessing Officer and CIT(A), but in our view, in view of the binding decision of the Supreme Court in the case of CIT Vs. Dawoodi Bohara (2014 (3) TMI 652 - SUPREME COURT), the Tribunal has not committed any error in allowing the appeal of the assessee. Without any descrimination of the caste or creed to help economically poor, old, ailing, handicap, poor students and clause 17 provides for hel0p for hospitalization of ailing persons, medicines, cold water, night shelter and Dharamshala etc. In our considered view, both these objects definitely fall under the category of Charitable purpose and cannot be construed as solely for the benefit of a particular religious community - Decided against revenue
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