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2011 (7) TMI 652 - AT - Income TaxDenial of registration of Trust u/s 13(1)(a)/13(1)(b) of the Act - Revenue alleged violation of the section 13(1)(a)/13(1)(b) - 13(1)(a) is applicable for a private religious trust which does not enure for the benefit of the public as decided in the case Ahmedabad Rana Caste Association [1971 -TMI - 6284 - SUPREME Court] - It is well-settled that an object beneficial to a section of the public is an object of general public utility - Thus, the Tribunal rightly decided the issue of applicability of section 13(1)(b) holding that since the assessee was a religious trust, the provisions of section 13(1)(b) were not applicable because they were applicable in the case of the trust established for charitable purposes - As decided in the case of Dawoodi Bohra Jamat v. CIT [2009 -TMI - 34960 - MADHYA PRADESH HIGH COURT ] section 13(1)(b) would be applicable only to the trusts which is purely for charitable purpose - Hence CIT, Baroda should grant registration to the assessee-trust - Hence appeal allowed.
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