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2017 (2) TMI 688 - AT - Income TaxRefusing registration u/s 12AA - objects of the trust are for the benefit of particular religious community and therefore provisions of section 13(1)(b) are attracted and it cannot be held as a charitable trust - Held that:- There is no dispute with regard to the fact that as per definition of ‘Charitable purpose’ under section 2(15) includes relief of the poor, education, medical relief (preservation of environment (including watersheds, forests and wildlife) and reservation of monuments or places or objects or artistic or historic interest) and the advancement of any other object of General Public Utility. As submitted that ‘Jainism’ is the philosophy and preservation of symbol of such philosophy would definitely come into the embrace of the word ‘Charitable’. During the course of hearing, the ld. D/R could not refute the fact that clauses 16 of the objects which provides that without any discrimination of the caste or creed to help economically poor, old, ailing, handicap, poor students and clause 17 provides for help for hospitalization of ailing persons, medicines, cold water, night shelter and Dharamshala etc. In our considered view, both these objects definitely fall under the category of Charitable purpose and cannot be construed as solely for the benefit of a particular religious community. Thus we hereby direct the ld. CIT (Exemption) to grant registration to the assessee trust. - Decided in favour of assessee.
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