TMI Blog2012 (5) TMI 618X X X X Extracts X X X X X X X X Extracts X X X X ..... iming that the objects of the trust are meant for advancement of lives of persons of particular community, having faith in particular religion and, as such, is a public religious trust. It was submitted that the issue is covered by the order of ITAT, Indore Bench in the similar case of Dawoodi Bohra Jamat dated 28.03.2008 reported in 317 ITR (AT) 133, which has been confirmed by the Hon ble M.P. High Court by dismissing the departmental appeal in the case of CIT vs. Dawoodi Bohra Jamat, 317 ITR 342. It was further submitted that the departmental SLP is pending before the Hon ble Supreme Court. Therefore, the assessee is entitled for grant of registration. The ld. CIT, however, did not accept the contention of the assessee and by applying th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the trust were religious in nature and that it was a public religious trust. The Commissioner rejected the application on the grounds that the object of the trust was to provide religious education by establishing institution for educational, social and economic advancement of a particular community for religious and charitable objects recognized by that particular community, that the provisions of section 13(1)(b) of the Act were attracted and that the provisions of section 13(1)(c) were applicable since the trust had presented gifts and given certain amount to A, which were spent by him. The Commissioner, accordingly, held that the trust could not be registered under section 12A/12AA of the Act. On appeal : Held, allowing the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, the provisions of section 13(1)(b) were not applicable because they were applicable in the case of the trust established for charitable purposes. 4.2 The issue is, therefore, covered in favour of the assessee for grant of registration being the identical issue. We may further note here that the ld. CIT while rejecting the registration application of the assessee relied upon the decision in the case of CIT vs. Palghat Shadi Mahal Trust (supra), which is considered by the ITAT, Indore Bench while granting registration to the assessee. Therefore, the issue is covered in favour of the assessee. By following the above decision, we set aside the impugned order and direct the ld. Commissioner to grant registration to the assessee from the d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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