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2015 (3) TMI 1377 - AT - Income TaxRegistration u/s.12A denied - activities carried on by the trust were meant for members of the Jain community and thus it is established for the benefit of specific religious community attracting the provisions of section 13(1)(b) - whether the trust whose objects were religious as well as charitable would be entitled for registration under section 12A? - HELD THAT:- One of the objects of the assessee trust was to build a temple, prayer hall and maintain the same and further object was to set up a religious library, maintain it and propagate Indian culture and inculcate and study all the cultures of all the religion. Further, to take up research on religious, social and educational in order to uplift the public at large. The objects Nos.3 to 5 of the Trust Deed were admittedly for the propagation of philosophy of Shri Jain Shwetamber Murtipujak. However, object No.7 was to create, encourage and propagate inter-se cooperation, co-living and feeling of co-living in the community of entire public at large. The objects of the assessee trust thus, reflect the activities to be carried on for the purpose of Jain religion and also for the purpose of public at large. In view thereof, it could not be held that the same are meant for the benefit of only Jain religious community. We reverse the findings of the Commissioner in this regard. Hon’ble Supreme Court in CIT Vs. Dawoodi Bohra Jamat [2014 (3) TMI 652 - SUPREME COURT] while holding the trust eligible to claim exemption under section 11 of the Act. In the totality of the above said facts and circumstances, we hold that the assessee is a charitable religious trust and the provisions of section 13(1)(b) of the Act would not be applicable. In view thereof, we direct the Commissioner to grant registration to the assessee under section 12A of the Act as charitable religious trust. The grounds of appeal raised by the assessee are thus, allowed.
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