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COMMISSIONER OF INCOME TAX-III Versus DAWOODI BOHRA MASJID & KABRASTAN

2016 (8) TMI 518 - GUJARAT HIGH COURT

Entitlement to registration under section 12A(a) r.w.s. 12AA - Dawoodi Bohra Community - Held that:- Considering the decision of the Honble the Supreme Court in the case of Dawoodi Bohra Jamat (2014 (3) TMI 652 - SUPREME COURT ), the question, which is raised in the present appeal is required to be answered in favour of the assessee as held that respondent-trust was a charitable and religious trust which did not benefit any specific religious community and therefore, it could not be held that se .....

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: HONOURABLE MR.JUSTICE KS JHAVERI) By way of this appeal under section 260A of the Income-tax Act, 1961, the appellant-revenue has challenged the order of the Income-tax Appellate Tribunal (hereinafter referred to as the Tribunal ) whereby the Tribunal after considering the evidence on record has allowed the appeal preferred by the assessee. 2. While admitting the appeal, this court has framed the following substantial question of law: Whether on the facts and in the circumstances of the case, .....

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Syedna Mohammed Burhanuddin Saheb, Mumbai and was formed vide trust deed dated 24.04.2003. After examining the trust deed, the Assessing Officer rejected the application filed by the assessee in form no. 10A for registration u/s 12A of the Act. On appeal before the CIT(A), the CIT (Appeals) concluded that the Trust is a private religious trust established for the benefit of Dawoodi Bohra Community, thus disentitling itself for being registered u/s 12A(a). 4. On appeal before the ITAT, by impugne .....

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ecision of the Honble Supreme Court in the case of Commissioner Of Income Tax vs. Dawoodi Bohra Jamat reported in (2009) 314 ITR 309 wherein considering the case of the same trust - assessee, according to the Honble Supreme Court, the determination of the nature of trust as wholly religious or wholly charitable or both charitable and religious under the Act was not a question of fact. It was a question which required examination of legal effects of the proven facts and documents, that is, the le .....

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e High Court had erred in refusing to interfere with the observations of the Tribunal in respect of the character of the trust. Having said so, the Supreme Court proceeded to examine the question, whether the Courts below were justified in coming to the conclusion that the respondent-trust was a public religious trust and therefore, outside the purview of section 13(1) (b) and eligible for exemption u/s. 11 of the Act. The Supreme Court held that in the present case, the objects of the responden .....

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