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Ahimsa Parmo Dharma Trust Versus DIT (E) , Mumbai

Registration u/s.12A denied - DIT(E) declined registration as is mixed trust (Charitable & non charitable trust) with lack of binding legal obligation on trustees in regard to application of Income - Held that:- The main object are charitable in nature and all the activities are not restricted to any cast or creed. Even these facts were accepted by the DIT(E) as on in para 4, page 9 of the order (also reproduce as clause (e) of reason for denial of registration at page no.1 of Fact sheet. Panch .....

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benefit any specific religious community and therefore, it cannot be held that Section 13(1)(b) of the Act would be attracted to the respondent-trust and thereby, it would be eligible to claim exemption under Section 11 of the Act. Hence, registration required to be granted.

In view of the above, we direct the DIT(E) to grant registration within a period of 60 days from the date of receipt of this order of Tribunal. - Decided in favour of assessee. - ITA No. 6778/Mum/2014 - Dated:- 8- .....

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d an application for registration u/s.12A on 18-3-2014. The DIT(E) declined registration on the plea that as per clause 16B(viii) word "Upashraij" were mention. "Upashrau" is a Jain religious place. As per clause 16B(i) word "Panch Pratikraman" is an ancient teachings but the same is pertaining only to Jain Religious. As per clause 13 trust can received the monies from Worshipper". Therefore, it is a religious trust. As per clause 20 trust activities include pr .....

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DIT(E) declining registration, the assessee approached to us and it was contended by ld. AR that assessee trust is duly charitable in nature and it cannot be termed as charitable and religious trust. However, the DIT(E) failed to consider that main object of the trust mentioned in clause 16, which are fully charitable in nature. He further contended that as per provision of clause 7 of trust deed, the trustee shall hold the trust funds for the public charitable purpose including relief to the p .....

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f authorities below and also deliberated on the judicial pronouncements referred by the DIT(E) in his order as well as cited by ld. AR during the course of hearing before us. We had also carefully gone through the trust deed and found that the objects of the trust are wholly charitable in nature, hence, the trust cannot be termed as the Charitable and Religious Trust. Further the Clause 16B refer by the DIT(E) are extension of Object "Education" these are ancillary object of the main o .....

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on or community. 7. With regard to observation of DIT(E) in respect of clause 16B(i), we found that overall reading of this clause it is manifestly clear that the Trust intend to carry out object of general public utility and all words are to be read alongwith prefixed ancient teachings which do not pertain to any particular community or cast pr sect. The ancient teachings referred to the Panch Pratikaman, Sutras, Agams, Shastra, Vedas, Geeta, Ramayan, Bhagwat are nothing but teaching of morals .....

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very human being, the relief and education embraces both outer i.e. physical as well as the inner spirit of the human beings. Promotion of ancient spirituality i.e. for the complete exposition of inner humanity and the complete humanness is not an object of religious nature. Object clauses objected to by Id. DIT(E) cannot be said to be for the benefit of a particular religion or community, but, the same are for the benefit of the whole of the mankind. The morals of epics like Ramayana, Mahabhara .....

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rib), held as under :- 9. However, careful analysis of the aforesaid clauses, makes it clear that neither they are for the benefit of a particular religion or community nor they are confined to particular class of people or people of a particular caste or creed. On the contrary, these object clauses certainly gives an impression that it is for the benefit of general public. As can be seen from clause xxvii, it speaks of teachings in Vedas and Upanishads, Quran and Bible and other scriptures for .....

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y. Producing/developing films or programmes on vedic scriptures, yoga and preaching of various gurus of various religions is also for uplifting the moral standards of general public and enhancing human values irrespective of religion, community, caste and creed. Similarly construction/maintenance/ management of community halls, meditation centers, spiritual centers, places of worship and prayer halls is not confined to any particular religion or community, but for the benefit of general public. .....

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be of religious nature, are for the benefit of general public, hence, can be considered to be in the nature of any other object of general public utility as engrained in the definition of 'charitable purpose' u/s 2(15) of the Act. Law is well settled that ' any other object of general public utility' is of the widest connotation as the word 'general' in said expression signifies a whole class. Hence, advancement of any object of benefit to the public or a section of the .....

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table in nature as it is for the benefit of general public. Even, ld. DIT(E) also accepts this position, though he observes that some of the object clauses are of religious nature. The Hon'ble supreme court in case of Addl. CIT v. Surat Art Silk Cloth Mafrs. Association [1980] 121 ITR 1/[1979] 2 Taxman 501 and a number of other decisions held that if the primary purpose and predominant object of a trust are to promote welfare of the general public, the purpose would be charitable purpose. If .....

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