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TMI Blog2016 (9) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... ee trust is hit by section 13(1)(b) of the Act, as the trust is not created for the benefit of general public but is created for the benefit of a particular religious community i.e. 'Jain Community?' 2. The respondent - assessee - trust had applied for registration in terms of Section 12A of the Income-Tax Act,1961 (for short 'the Act'). The Commissioner by an order dated 31.9.2015 refused such registration on the ground that the objects as well as the activities of the trust are not charitable. He was prompted to take such a decision on the basis that the objects and activities of the trust were confined to certain religious community, namely, Kutchhi Dasha Oswal Jain of village Bayath. In his opinion, the activities of the trust were als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the trust to come to the conclusion that the objects of the trust were confined for the benefit of a religious community. We, however, notice that there were large number of other objects which were for the benefit of general public. Relevant portion of the constitution of the trust reads as under : "4. Objects of Trust: Object of this institution will be as under: 1. Educational : 1. To do all activities related to Education or which encourages education 2. To establish, maintain and run Educational centres, infant schools, Primary Schools, Secondary Schools, High Secondary Schools, Colleges, to establish, maintain and run Hostels, training Centres and to help in such activities for creating awareness in the common people and to ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or agriculture and drinking and make storage of water through ponds, small dams and farm ponds, well etc., 4. To take the any Government Scheme to villagers which make development of their area. 5. Literature & Culture : 1. To make efforts for the development and protection of Indian Culture 2. To do or help in such activities, which is socially prosperous for common people in the area of literature, culture, physical education, and in sports. 3. To give every help for encouragement of people who are interested and liking in culture and literature. 6. Others: 1. For development of institutions' objects, make research, publicity and developmental works or to help any institution, person, doing such activity or wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... could engage in rural development schemes. As per clause 4.5, the trust would engage in literary and cultural activities by making efforts for the development and protection of Indian culture. Clause 4.6 which pertains to other included activities such as running cow shelters, to provide food, cloth and financial help for economically weaker persons, to help during natural or other calamities, to serve humans and animals etc. 8. Thus, very premise for the Commissioner to come to the conclusion that the objects of the trust were confined for the benefit of a religious community, is incorrect. Thereafter to suggest that the activities were carried out only for such purposes would be entering in the realm of granting exemptions in terms of S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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