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2012 (11) TMI 511 - AT - Income TaxRegistration u/s 12AA - rejection of application as the objects of the assessee - trust were for a specific community - Held that:- The fee concessions extended to the non-Anglo Indian and non-Christian students comprised were of Hindus and Muslim students for the academic years 2007-08, 2008-09 and 2009-10. Further, in the academic year 2009-2010, fifteen students of disabled category irrespective of their caste, creed and religion have been extended fee concessions. None of the students were belonged to Anglo Indian community. Moreover, the benefit derived by the Anglo Indian community did not exceed even 5% of the total expenditure incurred by the assessee trust. The above statistics furnished by the assessee has not been dispelled/controverted by the revenue, thus it unambiguously testify that the assessee trust's objects were NOT for the benefit of a particular community as alleged by the DIT (E) and as a result of which, he had invoked the provisions of s. 13(1)(b). Also while analyzing the list containing the fee concessions extended to the disabled students is that they were belonged to either Hindu or Muslim community but, none were from the Christian or Anglo Indian community. This clearly exhibits the secular character of the assessee-trust that the educational institution has been serving the masses irrespective of their caste, creed and religion - in favour of assessee.
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