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2015 (9) TMI 600 - ITAT AHMEDABAD

2015 (9) TMI 600 - ITAT AHMEDABAD - TMI - Registration under section 12AA denied - Trust is created for the benefit of a particular community, which does not ensure for the benefit of the public, and thus, hit by section 13(1)(b) as said by CIT(Exemptions) - Held that:- As decided in C.I.T. vs. Barkate Saifiyah Society (1993 (11) TMI 13 - GUJARAT High Court) the Tribunal has rightly held that section 13(1)(b) applies only to trusts which were purely for charitable purposes and the assessee trust .....

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ual or person. It was also held that the section of the community sought to be benefited must be sufficiently defined and identifiable by some common quality of a public or impersonal nature.

As the above decisions were not cited by the assessee before the CIT (E) and the CIT (E) has not taken into consideration the aforesaid decisions for deciding the issue under appeal. Thus restore the matter back to the CIT (E) for deciding the issue after taking into consideration the above state .....

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s) was not justified in denying the registration under section 12AA of the I.T. Act on the ground that the Trust is created for the benefit of a particular community, which does not enure for the benefit of the public, and thus, hit by section 13(1)(b) of the Act. 3. Brief facts of the case are that the assessee is a public trust registered under the Bombay Registration Act, 1950 vide registration no.A/1374/Surendranagar dated 6.5.2014 issued by Assistant Charity Commissioner, Surendranagar. The .....

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, and thus, hit by section 13(1)(b) of the Act. 4. The AR of the assessee relied on the decision of the Hon'ble Gujarat High Court in the case of CIT Vs. Barkate Saifiyah Society, 213 ITR 492 (Guj) wherein the Hon'ble High Court held that section 13(1)(b) applies only to trust which were purely for charitable purposes and the assessee trust was charitable as well as religious in nature, and the assessee was entitled to exemption under section 11. It was submitted that similarly in the ca .....

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jects of the Trust:- (1) This trust main aims and objects to work for welfare of Shree Sayla Sukhadiya Parivar, charity work and religious work for societies. (2) This trust willing to work for educational activities and for that to establish Shisumandir, Primary School, Secondary School, Higher secondary school, college, technical college, Hostel, Gurukul etc. (3) Trust willing to inspiring smart students and honour them with Gift, Medal, Scholarship, books, and arrange facilities for their fur .....

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stribute note-books to sukhadiya parivar's school-college students and arrange to distribute medicines free of charges to needed patients. (8) Trust willing to arrange free religious Yatra Pravas for Sukhadiya Parivar and arrange to give necessary loan to Parivar's students for their Higher educational study. (9) Trust willing to try for uplift hidden abilities of people and inspire them to take part in Sports, Cultural Programme, Music, Drama and Dancing activities and arrange competiti .....

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eaker person and arrange for Society's Bank and arrange economically help to the needed person and arrange to establish Dharmshala. (13) Trust willing to work for economically weaker Women by starting training of Handicraft centre, Galicha vanat, Rasam Vanat, Hoziary, kutir udyog, small scale udyog for their better livelihood. (14) Trust willing to provide necessary help at the time of natural calamity as like earthquake, flood, fire, tsunami, etc. and provide food, garments, water etc., and .....

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ent medical scheme. (17) Trust willing to arrange necessary work to provide Bankable Scheme, Vrudh Pension Scheme, Maharshi Astvardhak Scheme, Manrega scheme and reform position of common poor persons. (18) Trusty willing to inspire youth for arrange necessary activities as like Yog-centre, Outdoor, indoor games, and to give proper understanding regarding welfare for Sukhadiya parivar, and arrange Parichaya Mela, Seminar, Magazine, Patrika, and other publication for better prospect of Society. 7 .....

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ges to needed patients. (2) Trust willing to arrange free Religious Yatra Pravas for Sukhadiya Parivar and arrange to give necessary loan to parivar's students for their Higher Education society." 8. We find that before us the A.R. of the assessee has relied upon the decision of the Hon'ble Gujarat High Court in the case of C.I.T. vs. Barkate Saifiyah Society 213 ITR 492 (Guj.) (supra), wherein it was held as under:- "The Tribunal has rightly held that section 13(1)(b) applies .....

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"Hon'ble Supreme Court in the case of Ahmedabad Rana Caste Association vs. CIT (1971) 82 ITR 704 held that for serving a chartable purpose, it is not necessary that the object should be for the benefit of the whole mankind or all persons in a country or a State and it is sufficient if the intention is to benefit, a section of the public as distinguished from a specific individual or person. It was also held that the section of the community sought to be benefited must be sufficiently d .....

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of - (a)…………(b) in the case of a 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 s. 13(1)(b) is applicable for a trust which is established for charitable purpose. Therefore, s. 13(1)(b) is not applicable for religious trust .....

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