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TMI Blog2015 (5) TMI 759X X X X Extracts X X X X X X X X Extracts X X X X ..... tice. 3. The assessee vide present appeal is aggrieved by non-grant of registration under section 12A of the Act. 4. The brief facts of the case are that, the assessee was created vide a Deed of Trust dated 01.08.2014. It was registered under the Bombay Public Trusts Act, 1950 vide Certificate of Registration issued by the Asst. Charity Commissioner, Pune Region, Pune on 17.04.2007. The Commissioner requisitioned the assessee to furnish certain documents and details i.e. the evidences of charitable activities carried out by the Trust in the last three years, proof of filing of return of income. It was also brought to the notice of the assessee that the objects at serial Nos.2, 4, 5, 6 and 7 appear to be for the benefit of a particular religious community in contravention of section 13(1)(b) of the Act and it was also requisitioned as to how these could be considered as charitable. The Commissioner further from the details of the activities carried out for financial years 2010-11, 2011-12 and 2012-13 noted that the activities were also for the benefit of a particular religious community in contravention of section 13(1)(b) of the Act. The assessee vide written submissions dated 15 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee after taking us through facts of the case pointed out that the trust was registered under Bombay Public Trusts Act, 1950 and was both a charitable and religious trust. The contention of the learned Authorized Representative for the assessee was that the assessee was a public charitable trust as it was registered under Bombay Public Trusts Act, 1950. It was further contented by the learned Authorized Representative for the assessee that the trust was not established for Christian community only, but for the public at large. Further, reliance was placed on the ratio laid down by the Hon'ble Supreme Court in Dawoodi Bohra Jamat case (supra). 7. The learned Departmental Representative for the Revenue placing reliance on the order of Commissioner pointed out that the assessee was a charity of North Indian and as per the object Nos.1 to 6, the aim was to propagate one of the communities and hence, was not eligible for claim of registration under section 12A of the Act. It was further contented by the learned Departmental Representative for the Revenue that one of the objects being for the benefit of a particular community, was deleted consequent to the order of Asst. Chari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the objects of the society are of general public utility and all within section 9 of BPT Act, 1950. Further, since the society is registered under the Societies Registration Act, 1860 and therefore, is a public trust within the meaning of Public Trust under section 2(13) of the Bombay Public Trusts Act, 1950. Perusal of the objects of the trust reflect that though some of the objects are for the benefit of Christian community in particular, but for others in general, hence, the objects are strictly not for the Christian community in particular, but are both for the purposes of Christian community and other public at large. The object No.3 i.e. the provision of Ambulance facility to people at large cannot be said to only for the benefit of Christian community. In the above said facts and circumstances, where the trust has been created both for the charitable and religious purposes, the issue arise whether it is entitled for registration under section 12A of the Act. 10. We find that the Hon'ble Gujarat High Court in CIT v. Chandra Cahritable Trust [2007] 294 ITR 86 (Guj) which has been referred to by Pune Bench of the Tribunal in JITO - Pune Chapter v. CIT [I.T. Appeal No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on religious tenets but where the activities of the trust for both charitable and religious were not exclusively meant for a particular religious community, then it would not fall under the provisions of section 13(1)(b) of the Act and it was further held that where the assessee was charitable and religious trust, which did not benefit any specific religious community and hence, it could not be held that the provisions of section 13(1)(b) of the Act would be attracted to the assessee trust and therefore, it would be eligible to claim exemption under section 11 of the Act. The relevant observations of the Hon'ble Supreme Court are as under:- "(i) that determination of the nature of the trust as wholly religious or wholly charitable or both charitable and religious under the Act is not a question of fact. It is a question which requires examination of the legal effects of the proven facts and documents, that is, the legal implication of the objects of the assessee-trust as contained in the trust deed. It is only the objects of a trust as declared in the trust deed which would govern its right of exemption under section 11 or 12. It is the analysis of these objects in the backdr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... religious and charitable trust subject to the provisions of section 13. The Activities of the trust under such objects would, therefore, be entitled to exemption accordingly. In re : trustees of the tribune [1939] 7 ITR 415 (PC) and In re : South Place Ethical Society; Barralet v. Attorney General [1980] 3 All ER 918; [1980] 1 WLR 1565; 54 Tax Cas 446 applied. (iii) That the objects of the assessee-trust were based on religious tenets under the Quran according to the religious faith of Islam. The activities of the trust though both charitable and religious were not exclusively meant for a particular religious community. The objects did not channel the benefits to any community if not the Dawoodi Bohra community and thus, would not fall under the provisions of section 13(1)(b) of the Act. The assessee-trust was a charitable and religious trust which did not benefit any specific religious community and, therefore, it could not be held that section 13(1)(b) of the Act would be attracted to the assessee-trust and thereby, it would be eligible to claim exemption under section 11 of the Act." 12. In view of the above said proposition laid down by the Hon'ble Supreme Court, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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