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2014 (12) TMI 1399 - ITAT RAJKOTExemption u/s 11 - registration u/s.12A rejected - application rejected by the CIT that object of the assessee-trust is to benefit of a particular family - HELD THAT:- As per clause(3) of the Objects, the assessee-trust has to undertake and help the activities in the field of compassion for all the forms of life (Jiv daya). To establish, run and maintain Cattele-Camps, Dhor-Wada, Panjra Pol, etc. To provide food and other necessary help to the miserable and mute animals. To undertake activities in the field of welfare of people and welfare of animals and provide help to them at the time of Natural or Manmade calamities. As per clause (7) of the Objects, the assessee-trust has to undertake activities for the protection of environment, afforestation and conservation of forest. To save the environment from getting polluted. To undertake activities to stop soil erosion and to stop destruction of forest. To undertake all the activities like plantation etc. to save the environment and to be helpful in all such activities. From the Objects, it is clear that the assessee-trust, apart from benefitting a particular family, also have Objects which would benefit the public at large without being limited to a particular family or a community. In the case of CIT vs. Dawoodi Bohara Jamat [2014 (3) TMI 652 - SUPREME COURT] held that where objects of assessee-trust exhibit dual tenor of religious and charitable purposes and activities, are not exclusively meant for a particular religious community, provisions of Section 13(1)(b) are not applicable and assessee-trust is entitled to claim exemption u/s.11 of the Act. Thus CIT was not justified in rejecting the application of the assessee - Decided in favour of assessee.
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