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2019 (4) TMI 561 - AT - Income TaxRegistration u/s 12AA - fulfillment of condition u/s 13(1)(b) - benefit of any particular religious community or caste - activities on both religious and charitable in nature having mixed objects - charitable activity or not? - HELD THAT:- we find that there are objects which are for the particular religious community i.e. Christianity and particularly followers of Hope Unlimited Church are in clauses such as clauses (c); (g); (j) and (m). The other objects such as (a),(b), (d), (e), (f), (h), (i) and (l) are general in nature and are not limited to any particular community or religion and the activities mentioned therein are clearly charitable in nature. The objectives like (b) and (k) are commercial in nature. Therefore, it cannot be said that all the objectives of the assessee are charitable in nature or that the religious objects are both religious and charitable in nature. The assessee, therefore, has been held to be not eligible for registration u/s 12AA. The assessee trust can modify its objectives clearly indicating that charitable benefits are meant for all sections across society and that they are not restricted only to Christian community and also only to the followers of “Hope Unlimited Church” and also to exclude the commercial activities intended to be carried out by the assessee and thereafter, seek registration u/s 12AA. As regards the objection of the CIT (E) that the assessee has filed the application manually instead of electronically as required by the CBDT vide Circular No.10/18, we direct the assessee to now file the application electronically and on such filing after the amendment of clauses, the CIT (E) shall consider the application afresh on merits. - Decided partly in favour of assessee for statistical purposes.
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