TMI Blog2016 (9) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... ble for the public. It would also engage in imparting training in computers. As per clause 4.3, the trust would engage in doing all activities for medical help and to establish and administer dispensaries, hospitals and laboratories etc. It would also help the patients by supplying medicines and financial assistance. Likewise in clause 4.4 the trust 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 calamitie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 also confined mainly for the purpose of Jain Community. 3. The assessee challenged the order of Commissioner before the Tribunal. The Tribunal by the impugned judgment followed the decisions of this Court in case of Shantagauri Ramniklal Trust Ors. V/s. Commissioner of Income-tax and Anr. , reported in (1999) 239 ITR 528 and in case of Commissioner of Income-Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 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 make the publicity of education. 3. To impart knowledge of Computer and latest technology. 4. To help or arrange for such help to students through Scholarships, subsidy, loan prize, stipend, etc. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... To make tree plantation, tree protection and provide energy, forestry and electricity. 3. To create water scheme units for providing water for 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 ed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to education by maintaining and running education centers, infant schools, primary secondary and high schools, colleges etc., to run hostels, training centers for creating awareness in the common people and to make the education available for the public. It would also engage in imparting training in computers. As per clause 4.3, the trust would engage in doing all activities for medical help and to establish and administer dispensaries, hospitals and laboratories etc. It would also help the patients by supplying medicines and financial assistance. Likewise in clause 4.4 the trust 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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