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2023 (7) TMI 799 - AT - Income TaxRegistration u/s 12AB denied - charitable activities of the trust were confined to a particular caste “Surat Parish” and “Sindhis”, therefore the provision of section 13(1)(b) are applicable and hence Ld. CIT(E) rejected the Form 10AB for the registration u/s 12AB - assessee argued that objects of trust are purely charitable without discrimination of creed, nationally or place except name, since it is started by ‘Sindhis’ - HELD THAT:- We note that assessee trust, has two type of objects, one exclusively for “Sindhi” caste and second ‘other objects’ which are for the benefit of public in general, that is open for all sections of society. But these other objects, which are open for all public, have really been carried on, by the assessee-trust or not, is a question of fact, which has not been examined by CIT (E). As school is run by assessee- trust, which is open for all sections of the society/caste, this fact has not been examined by ld CIT(E), as there is no reference in the entire order of CIT(E), hence it is a fresh argument before us which needs examination by CIT(E). Assessee-trusts have other objects like: to help poor, to give medical aid and to help public in general, in case of fire, flood and earthquake. Question before us is that since the assessee trust is an old trust, and whether in past, these activities were carried on by the assessee-trust or not, is not ascertainable by us from the paper book filed by the assessee. Considering these facts, we are of the view that entire lis of the assessee should be remitted back to the file of the ld CIT(E ) for examination - Appeal allowed for statistical purposes.
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