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2014 (1) TMI 401 - AT - Income TaxRejection of registration u/s 12AA - Held that:- The assessee, Shia Dawoodi Bohra Jamat Waqf (Kolkata), was earlier known as Dawoodi Bohra Community Wakf, was created vide Indenture dated 09.07.1920 - It was enrolled with the Office of the Commissioner of Wakfs (Kolkata) on 21.11.1979 - Original of the indenture dated 09.07.1920 was produced before the Director of Income-Tax (Exemptions) for his verification - As per the objects of the Waqf, it was engaged in charitable and religious activities - As the Waqf is existing prior to Income-tax Act, 1961, the object beneficial to a section of the public is an object of "general public utility" - To serve as a charitable purpose, it is not necessary that the object must be to serve the whole mankind or all persons living in a country or province - Even if a section of the public is given benefit, it cannot be said that it is not a trust for charitable purpose in the interest of public - Following Ahmedabad Rana Caste Association [1971 (9) TMI 8 - SUPREME Court] - An object beneficial to a particular community of a particular domicile at large along with immigrates of the same community as accepted by the natives according to the custom and usage amounts to a benefit to a section of the public without personal touch, hence an object of general public utility - The assessee was founded for development of Muslim religion, cannot be denied the benefit of registration under section 12AA of the Act on the plea that it was only for the purpose of Muslim religion, as it was for the purpose of a section of the public amounts to an object of general public utility - DIT(Exemption), Mumbai, has granted registration under section 12AA in case of Dawoodi Bohra Mosque At Machhi Bazar Wakf dated 20.09.2006, Jamali Mohallah Dawoodi Bohra Waqf Mumbai dated 06.10.2009 and Dawoodi Bohra Jamat Anjuman-e-Najmi Wakf dated 15.04.2008, as placed on record, which were also having very same objects and indenture - Decided in favour of assessee.
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