TMI Blog2014 (8) TMI 1036X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of CIT Vs. Kutchi Dasa Oswal Moto Pariwar Ambama Trust (2012 (12) TMI 876 - GUJARAT HIGH COURT) wherein the activities of trust have not commenced, the Commissioner was persuaded to reject its application for registration. Matter was travelled before the Hon’ble Gujarat High Court wherein it was held that the Tribunal was right in granting relief to the assessee in similar set of facts. As stated above, this view is fortified by the ratio of Hon’ble Supreme Court in the case of Dawoodi Bohra Jamat (2014 (3) TMI 652 - SUPREME COURT ). In view of above, the assessee is entitled for registration u/s.12AA of the Act for both accounts as discussed above. - Decided in favour of assessee - ITA No. 1495/PN/2013 - - - Dated:- 21-8-2014 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the trust as well as genuineness of the trust could not be verified. So, being not satisfied about the object of the trust and genuineness of the activities, the CIT declined to grant registration u/s.12AA of the Act. 3. Before us, the learned Authorized Representative has submitted that the CIT was not justified in not granting registration to the assessee trust u/s.12AA of the Act. The CIT was not justified in holding that the trust was purely for the benefit of a particular religious community or caste. He has also erred in holding that the trust was no activities have been carried out for the last 3 years and in absence of any activity, the charitable purpose of the trust as well as genuineness of the trust could not be verified and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) which provided for activities completely religious in nature and restricted to the specific community of the assessee-trust were objects with religious purpose only, the fact that the other objects traced their source to the Holy Quran and resolved to abide by the path of godliness shown by Allah would not be sufficient to conclude that the entire purpose and activities of the trust were purely religious in colour. The objects reflected the intent of the trust as observance of the tenets of Islam, but did not restrict the activities of the trust to religious obligations only and for the benefit of the members of the community. The provision of food to the public on religious days of the community, the establishment of Madarsas and organis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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. 5. In view of above, we find that the trust is not cr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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