TMI Blog2015 (10) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... mage and other activities relating to the religious. Under these facts and circumstances of the case, we find that the assessee is not entitled for claiming exemption under section 11 of the Act. The assessee, in his written submission, has submitted that there was a mistake occur while filing MoA along with Form No. 10A before the ld. DIT(E) on 12.02.2004. Subsequently, on 13.03.2014, the assessee has corrected the mistake in the amended fifth clause and submitted before the ld. DIT(E), Chennai. However, we have not find any reference with regard to the correct fifth clause either from the assessment order or from the order of the ld. CIT(A). Even before us, the assessee has not filed any revised order passed by the ld. DIT(E). As on the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he consolidated order of the ld. Commissioner of Income Tax (Appeals) VII, Chennai, dated 31.12.2014 relevant to the assessment years 2010-11 and 2011-12. 2. Brief facts of the case are that the assessee company was initially incorporated under section 25 of the Companies Act on 05.12.2002 vide CIN U91990TN2002NPL049996 with following objects: 1. To undertake charitable activities of all kinds including but not limited to providing medical and educational relief, work towards social causes, aid in upliftment of common man. 2. To strive for the relief of all persons who are in conditions of need, hardship, age or sickness in India. 3. To establish institutions for the advancement of public education in India for the development ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he ld. DIT(E), by considering the objects of the assessee, issued a certificate dated 30.07.2004 vide DIT(E) No. 2(845)/03-04 as the assessee company is registered as Public Charitable Trust to be charitable trust under section 12AA of the Income Tax Act, 1961. 6. For the year under consideration, the assessee has claimed exemption under section 11 of the Act, 1961. The Assessing Officer denied the claim of the assessee on the ground that the assessee got approval from the ld. DIT(E) by concealing relevant facts i.e. clause (5) of the object while making application for registration under section 12AA of the Act. According to the Assessing Officer, the assessee has been incorporated under section 25(8) of the Companies Act and also obser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 11 of the Act. 8. On being aggrieved, the assessee carried the matter in appeal before the Tribunal. 9. The ld. Counsel for the assessee has submitted that the assessee is a religious organization and running a TV channel called GOD TV and also submitted that it is not running particularly for the benefit of any particular religion. Therefore, section 13(1)(b) has no application and the assess is entitled for exemption under section 11 of the Act. He relied on the decision in the case of CIT v. Dawoodi Bohra Jamat [2014] 364 ITR 31(SC). 10. On the other hand, the ld. DR has submitted that the assessee, by filing its objects along with Form No. 10A, obtained a certificate as a charitable organization. Therefore, the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... take charitable activities of all kinds including but not limited to providing medical and educational relief, work towards social causes, aid in upliftment of common man. 2. To strive for the relief of all persons who are in conditions of need, hardship, age or sickness in India. 3. To establish institutions for the advancement of public education in India for the development and growth of socially and economically backward sections of the society. 4. To aid and further the objects of ashrams, hostels, boarding houses, hospitals, homes for the weaker sections and refugees. 5. To sponsor television and radio programs, sponsor contents for the world wide web through all forms of media. The ld. DIT(E), by considering the abo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der section 12AA of the Income Tax Act, 1961. The activities carried by the assessee are only religious activities. The assessee has not obtained any certificate from the DIT(E) to treat the assessee as a religious trust. Under these facts and circumstances of the case, we hold that the assessee is a Public Charitable Trust and therefore, the activities relating to religious are not eligible for exemption under section 11 of the Act. Thus, we find no infirmity in the order passed by the ld. CIT(A). 13. In so far as case law relied on by the ld. Counsel for the assessee in the case of CIT v. Dawoodi Bohra Jamat [2014] 364 ITR 31(SC), in the above case, the assessee is registered as a public religious trust. In the present case, the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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