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2018 (3) TMI 139 - AT - Income TaxNon granting the registration u/s. 12A - change of objects - proof of charitable activities - purpose of establishing the ‘SAMAJ’ - Held that:- As can be seen there is difference only re numbering the aims and objects originally formed. The main aim of achieving alround welfare and unity among the families residing in Hyderabad had been renumbered as (A) so as to make it only as one of the objects by the revised draft. However, as approved in the case of Gangabai Charities Vs. Commissioner of Wealth Tax [2001 (2) TMI 130 - SUPREME Court] the General Body cannot modify the trust deed so as to make a variation in the trust objects. In these circumstances, it is to be considered that there is no change in the aims and objects of assessee-trust which is mainly established for the purpose of establishing the ‘SAMAJ’ to achieve all round welfare and unity among Visa Vadnagar Vanik families residing in Hyderabad. This clearly indicates that the trust was created for the purpose of a secluded group of persons who has their loyalty to a particular God i.e., Hatkeshwer Mahadev Temple and not general public. As most of the expenditure is held for the benefit of a particular community or a religious group called ‘SAMAJ families’ and so, we are of the opinion that the Trust is not created for charitable or religious purposes for general public. Accordingly, it is not entitled for registration. The community is identified with a religious belief and royalty to a particular deity and that too for families residing in Hyderabad. Even the receipts are from the Members [very few amounts of donation and except the other receipts and the expenditure is also seems to be within the community]. - Decided against assessee.
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