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2015 (9) TMI 600 - AT - Income TaxRegistration under section 12AA denied - Trust is created for the benefit of a particular community, which does not ensure for the benefit of the public, and thus, hit by section 13(1)(b) as said by CIT(Exemptions) - Held that:- As decided in C.I.T. vs. Barkate Saifiyah Society (1993 (11) TMI 13 - GUJARAT High Court) the Tribunal has rightly held that section 13(1)(b) applies only to trusts which were purely for charitable purposes and the assessee trust was charitable as well as religious in nature and the assessee was entitled to exemption under section 11. Also see case of Shree Vasupujya Swami Jain Derasar Trust vs. CIT [2010 (8) TMI 937 - ITAT AHMEDABAD] wherein held that for serving a chartable purpose, it is not necessary that the object should be for the benefit of the whole mankind or all persons in a country or a State and it is sufficient if the intention is to benefit, a section of the public as distinguished from a specific individual or person. It was also held that the section of the community sought to be benefited must be sufficiently defined and identifiable by some common quality of a public or impersonal nature. As the above decisions were not cited by the assessee before the CIT (E) and the CIT (E) has not taken into consideration the aforesaid decisions for deciding the issue under appeal. Thus restore the matter back to the CIT (E) for deciding the issue after taking into consideration the above stated decisions. - Decided in favour of assessee for statistical purposes.
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