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2016 (1) TMI 1073 - AT - Income TaxRegistration under section 12AA denied - Held that:- Applying the ratio of Hon’ble Supreme Court Ahmedabad Rana Cast Association vs. CIT (1971 (9) TMI 8 - SUPREME Court), the decision of the Co-ordinate Bench in the case of Shree Vasupujya Swam Jain Derasar Trust vs. CIT, Valsad (2010 (8) TMI 937 - ITAT AHMEDABAD ) and the decision of co-ordinate Bench in the case of Shri Sayla Sukhadiya Parivar Trust vs.CIT(Exemption) (2015 (9) TMI 600 - ITAT AHMEDABAD), to the facts of the case of assessee, wherein the trust is formed mainly for the benefit of a particular community i.e. Shri Ranpariya Solanki Sukhadiya Parivar Trust but the type of activities which the trust is running are for general public also i.e. for charity, medical relief and promotion of educational activities, we are of the view that the trust is serving charitable activities. Accordingly in our considered view it will be just and in the interest of justice to restore the matter back to the ld. CIT(E) with the directions to re-examine the matter in the light of various decisions mentioned above as well as the objects of the trust stipulated in the trust deed so as to satisfy himself about the genuineness of objects of the trust and its activities and pass appropriate orders in accordance with law after allowing reasonable and proper opportunity of hearing to the assessee before adjudicating the issue. - Decided in favour of assessee for statistical purposes.
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