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2015 (10) TMI 1868 - AT - Income TaxRegistration under section 12AA denied - Held that:- The finding of the Commissioner in this regard was that where the objects of the trust were for the benefit of a specific religious community, the same was hit by the provisions of section 13(1)(b) of the Act. In any case, where the trust is formulated for the benefit of a specific religious community i.e. Christian, in this case, the said trust cannot be said to be charitable in nature and is hit by basic provisions of section 2(15) of the Act, under which it is provided that charitable purpose would include relief to the poor, education, medical relief, preservation of environment and preservation of monuments or places or objects of artistic or historic interest and the advancement of any other objects of general public utility. The objects of the assessee are governed by "advancement of any other objects of general public utility". Once it is for general public utility, then in case the objects of the trust are specifically for the benefit of particular religious community, then the activities carried on by such body/association cannot be said to be charitable. - Decided against assessee.
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