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2016 (6) TMI 453 - AT - Income TaxRegistration u/s.12A denied - DIT(E) declined registration as is mixed trust (Charitable & non charitable trust) with lack of binding legal obligation on trustees in regard to application of Income - Held that:- The main object are charitable in nature and all the activities are not restricted to any cast or creed. Even these facts were accepted by the DIT(E) as on in para 4, page 9 of the order (also reproduce as clause (e) of reason for denial of registration at page no.1 of Fact sheet. Panch Pratikams and other are just for teaching of morals to the general public. It is spread to general public, therefore, trust is an charitable trust. However, at the time of grant of registration director of Exemption is required to verify only the object of the trust and whether the activities of trust are genuineness. The Hon’ble Supreme Court in the case of Dawoodi Boharh Jamat [2014 (3) TMI 652 - SUPREME COURT ] held that the respondent-trust is a charitable and religious trust which does not benefit any specific religious community and therefore, it cannot be held that Section 13(1)(b) of the Act would be attracted to the respondent-trust and thereby, it would be eligible to claim exemption under Section 11 of the Act. Hence, registration required to be granted. In view of the above, we direct the DIT(E) to grant registration within a period of 60 days from the date of receipt of this order of Tribunal. - Decided in favour of assessee.
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