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2016 (6) TMI 453

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..... at the time of grant of registration director of Exemption is required to verify only the object of the trust and whether the activities of trust are genuineness. The Hon’ble Supreme Court in the case of Dawoodi Boharh Jamat [2014 (3) TMI 652 - SUPREME COURT ] held that the respondent-trust is a charitable and religious trust which does not 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 ord .....

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..... ncome. Therefore, registration cannot be granted. 3. Against the above order of 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 poor/ deserving persons by all the means including distribution of food, grains, clothes and other articles, advancement of education, medical relief, construction of Dh .....

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..... st 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 and are being taught/studied all over the universe. 8. With regard to clause 20, it is general tradition of India that people do prayer, worship. Merely performing satyanarayan pooja does not mean that the trust become religious. The activities provided in the clauses referred to is taken up as incidental and ancillary to attainment of the main objects and are for benefit of all communities in general and not .....

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..... xvii, it speaks of teachings in Vedas and Upanishads, Quran and Bible and other scriptures for spreading the message of truth, non-violence, austerity, universal brotherhood or friendship, security and safety, fearlessness, love, peace, compassion, character and dedication with the sole object of transforming the people. Therefore, it cannot be treated to be for the benefit of a particular religion or community. Similarly, propagating, intricacies and true consequences of sanathana dharma is also for the benefit of general public and cannot be confined to a particular religion or community. Producing/developing films or programmes on vedic scriptures, yoga and preaching of various gurus of various religions is also for uplifting the moral s .....

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..... general public utility' would prima facie include all objects which promote the well being of the general public. It cannot be said that a purpose would cease to be charitable even when public welfare is intended to be served. Considered in the aforesaid perspective, there cannot be any doubt that the main object of the appellant trust is charitable 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 .....

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