TMI Blog2011 (7) TMI 652X X X X Extracts X X X X X X X X Extracts X X X X ..... not applicable because they were applicable in the case of the trust established for charitable purposes - As decided in the case of Dawoodi Bohra Jamat v. CIT [2009 -TMI - 34960 - MADHYA PRADESH HIGH COURT ] section 13(1)(b) would be applicable only to the trusts which is purely for charitable purpose - Hence CIT, Baroda should grant registration to the assessee-trust - Hence appeal allowed. - IT Appeal No. 2767 (Ahd.) of 2009 - - - Dated:- 8-7-2011 - G.D. AGARWAL, MUKUL KUMAR SHRAWAT, JJ. M.K. Patel for the Appellant. G.S. Suryavanshi for the Respondent. ORDER G.D. Agarwal, Vice-President This is assessee's appeal against the order of the learned Commissioner of Income Tax-III, Baroda dated 24.08.2009. 2. The g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al. The above decision of the Indore Bench is upheld by the Madhya Pradesh High Court in the case of CIT v. Dawoodi Bohar Jamat [2009] 317 ITR 342/184 Taxman 222. He also stated that similar issue is also decided by the ITAT, Ahmedabad 'D' Bench in the case of Dawoodi Bohra Masjid Kabrastan [IT Appeal No. 1915 (Ahd.) 2006]. He therefore submitted that the CIT should be directed to allow registration to the trust. 4. The learned DR, on the other hand, relied upon the order of the CIT-III, Baroda and stated that the assessee is not entitled to registration because it has violated provisions of Section 13(1)(a)/13(1)(b) of the Act. 5. We have carefully considered arguments of both the sides and perused the material placed before. From th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... object beneficial to a section of the public is an object of general public utility. To serve a charitable purpose it is not necessary that the object should be to benefit the whole of mankind or all persons in a country or State. It is sufficient if the intention to benefit a section of the public as distinguished from a specified individual is present. The section of the community sought to be benefited must be sufficiently definite and identifiable by some common quality of a public or impersonal nature." From the above, it is evident that though the above decision was with regard to examining whether for the purpose of exemption under section 11(1)(a), the Ahmedabad Rana Association is a eligible because the benefits were available t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trust for charitable purposes or a charitable institution created or established after the commencement of this Act, any income thereof if the trust or institution is created or established for the benefit of any particular religious community or caste ; 7. From the above, it is evident that the section 13(1)(b) is applicable for a trust which is established for charitable purpose. Therefore, the section 13(1)(b) is not applicable for religious trust. This issue is considered by the Hon'ble jurisdictional High Court in the case of Barkate Saifiyah Society (supra) wherein Their Lordships held as under: "that the Tribunal had rightly held that section 13(1)(b) applies only to trusts which were purely for charitable purposes and the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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