TMI Blog2014 (11) TMI 1082X X X X Extracts X X X X X X X X Extracts X X X X ..... community and therefore, it could not 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 u/s. 11 of the Act. Even otherwise there are concurrent finding of facts with which we also concur and therefore no elaborate reasons are required. - Decided in favour of the assessee. - TAX APPEAL NO. 1187 of 2006 - - - Dated:- 28-11-2014 - MR.JUSTICE KS JHAVERI AND MR.JUSTICE K.J.THAKER MR KM PARIKH, ADVOCATE FOR THE APPELLANT MR MANISH J SHAH, ADVOCATE FOR THE RESPONDENT ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE KS JHAVERI) 1. Being aggrieved and dissatisfied with the impugned order passed by the Income Tax Appellate Tribunal, Ahme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew of the decision of the Hon ble 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 Hon ble 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 legal implication of the objects of the respondent-trust as contained in the trust deed. It is only the objects of a trust as declared in the trust deed which would govern its right of exemption u/s. 11 or 12. It is the analysis of these o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, it could not 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 u/s. 11 of the Act. 6. Having heard Mr. Parikh, learned advocate appearing on behalf of the Department and Mr. Shah, learned advocate appearing on behalf of the assessee and the question posed for consideration by us reproduced hereinabove and considering the decision of the Honble the Supreme Court in the case of Dawoodi Bohra Jamat (Supra), the question, which is raised in the present appeal is required to be answered in favour of the assessee. We are not giving any elaborate reasons for the same as in the case of very same assessee i.e. Dawoodi Bohra Jamat (Supra), it is held by Honbl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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