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2009 (6) TMI 77 - HC - Income TaxReligious trust - Charitable Purpose – Exemption - applicability of the provisions of section 13(1)(b) can or cannot be looked into at the time of examining the registration application under section 12A – held that - all the objects of the assessee were religious in nature because the same are supported by the writings in Holy Quran and as such the assessee-trust following the directions from the Holy Quran on the religious occasions, religious education and religious activities for Dawoodi Bohra community, had been organizing various activities in pursuance with the objects of the trust - the finding of the CIT in the impugned order that the objects of the assessee are charitable in nature is not justified – ITAT hold that respondent is a public religious trust – the provisions of section 13 (1)(b) of the Act will not be applicable because the same are applicable in the case of the trust established for charitable purposes. - Section 13(1)(b) is attracted in the case of income of the trust for charitable purpose of a community or caste, which is not the case here.
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