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2015 (10) TMI 1868 - ITAT PUNE

2015 (10) TMI 1868 - ITAT PUNE - TMI - Registration under section 12AA denied - Held that:- The finding of the Commissioner in this regard was that where the objects of the trust were for the benefit of a specific religious community, the same was hit by the provisions of section 13(1)(b) of the Act. In any case, where the trust is formulated for the benefit of a specific religious community i.e. Christian, in this case, the said trust cannot be said to be charitable in nature and is hit by basi .....

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ase the objects of the trust are specifically for the benefit of particular religious community, then the activities carried on by such body/association cannot be said to be charitable. - Decided against assessee. - ITA No. 1826/PN/2013 - Dated:- 25-6-2015 - Sushma Chowla, JM And R. K. Panda, AM,JJ. For the Appellant : None For the Respondent : Shri A K Modi ORDER Per Sushma Chowla, JM. This appeal filed by the assessee is against the order of CIT-I, Pune dated 29.08.2013 passed under section 12 .....

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t the time of hearing. 3. The appeal was adjourned from time to time from day to day, but none appeared on behalf of the assessee on any of the dates fixed for hearing. Thereafter, notice was issued fixing the hearing on 23.06.2015, on which date also none appeared on behalf of the assessee nor any application was moved for adjournment. Consequently, we proceed to decide the present appeal after hearing the learned Departmental Representative for the Revenue. 4. The issue raised in the present a .....

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ble activities carried out by the trust since inception along with proof, bank account details, statement of accounts for the last three years and proof of filing the returns of income for the past three years. There was no compliance initially before the Commissioner. Thereafter, written submissions were filed on 26.07.2013. In the meanwhile, the Assessing Officer on 12.07.2013 had submitted his report along with statement of accounts, which the applicant had furnished before him. The Commissio .....

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he trust deed were only meant to gather people and not to cater to any specific caste or religious group. Since its objects came within the ambit of expression "any other objects of general public utility" as used in section 2(15) of the Act, the assessee requested that registration under section 12A of the Act be granted. The Commissioner on considering the issue held that objects of the trust were mixed and also some of the objects were for the benefit of a specific religious communi .....

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