Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2017 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (2) TMI 698 - AT - Income TaxRegistration under section 12AA denied - from the objects of the society, it has been created for the benefit of persons belonging to the Jain Samaj only - Held 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. During the course of hearing, the ld. Counsel for the assessee 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. Keeping these objects in view and respectfully following the judgment in the case of CIT vs. Dawoodi Bohara Jamat, (2014 (3) TMI 652 - SUPREME COURT), the order of ld. CIT (Exemption) is set aside and we hereby direct the ld. CIT (Exemption) to grant registration to the assessee trust. - Decided in favour of assessee.
|