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2017 (6) TMI 241 - AT - Income TaxRejecting application seeking registration u/s 12AA - Held that:- As gone through the objects of the trust, a bare reading of the objectives makes it clear that objectives of the trust are essentially for the purpose of benefit of a particular religious community as per Clause 5 of the objects states oppose the laws which effect the Jain Community and Religion. CIT has rightly rejected the application. We also find that the dominant objectives of the assessee in the form of the other clauses of the objectives is for the purpose of safeguarding and benefiting the interest of the Jain Community. Therefore, we do not see, any reason to interfere into the decision of the Ld. CIT(E) same is hereby affirmed, this application is dismissed - Decided against assessee.
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