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2023 (8) TMI 149 - AT - Income TaxExemption u/s 11 - rejecting application u/s 12AB - CIT(E) dismissed the application of the assessee by taking view that that objects of assessee are otherwise charitable in nature is / are for the benefits of any particular religious’ community - HELD THAT:- As assessee submits that the activities are not disputed, however, we find that, in fact the activities were not examined by ld CIT(E). On examination of various evidence, we find that assessee is in existence from 1983 and registered under the provisions of Bombay Public Charitable Trust vide registration No. A-75 - Tapi. Further the assessee was allowed provisional registration certificate up to AY 204-25 on the basis of similar objects and activities. However, as noted above the activities of the assessee was not examined by ld CIT(E). We find that in CIT Vs Bayath Kutchhi Dasha Oswal Jain Mahajan Trust [2016 (9) TMI 8 - GUJARAT HIGH COURT] held that where Trust had large number of other objects for benefit of general public apart from objects for benefit of a religious community, Tribunal was correct in allowing registration to it. Also in CIT Vs Chandra Charitable Trust [2006 (7) TMI 96 - HIGH COURT , GUJARAT] it was held that when from covenants of trust deed, it was spelt out that objects of trust were not only to propagate Jainism or help and assist maintenance of temple, Sadhus, Sadhvis, Shraviks and Shravaks, but other goals were also set out in trust deed, it could be said that trust was a charitable religious trust and section 13(1)(b) would not be applicable. As we deem it appropriate to restore the issue back to the file of ld. CIT(E) reconsider the registration of assessee under Section 12AB of the Act afresh and pass order in accordance with law. Needless to direct that before deciding the application afresh, the ld. CIT(E) shall grant opportunity of hearing to the assessee and further to allow to make further submission to prove the object of assessee-trust and its activities.
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