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2016 (9) TMI 8 - GUJARAT HIGH COURT

2016 (9) TMI 8 - GUJARAT HIGH COURT - TMI - Eligibility of registration u/s 12A - Whether the assessee 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'? - Tribunal allowed registration - Held that:- As per clause 4.1, the trust would engage itself in activities relating to education by maintaining and running education centers, infant schools, primary .....

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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 calamities, to serve humans and animals etc. - Thus, very premise for the Commissioner to come to t .....

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-8-2016 - MR. AKIL KURESHI AND MR. A.J. SHASTRI, JJ. FOR THE APPELLANT : MRS MAUNA M BHATT, ADVOCATE, MUNJAL M BHATT, ADVOCATE FOR THE OPPONENT : MR RK PATEL, ADVOCATE ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. The Revenue is in appeal against the judgment of the Income- Tax Appellate Tribunal dated 8.3.2016 raising following question for our consideration : (a) Whether the appellate Tribunal is correct in allowing registration to the assessee, disregarding the fact that the assess .....

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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/ .....

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at the objects and activities of the trust were confined for the benefit of a section of a religious community. In terms of the provisions contained in Section 13 of the Act therefore, such issue could have been examined even at the stage of granting or refusing registration by the Commissioner. 5. On the other hand, learned counsel, Mr.R.K.Patel for the assessee opposed the appeal contending that the Commissioner should at the objects and activities of the trust were confined for the benefit of .....

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f 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 make the publ .....

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n Guest Houses, Bhojanalaya, Service (vaiyavachh), centres and other buildings for the benefit of members of the society. 3. To construct or to arrange for the construction of residential complexes for the members of the Samaj and to provide loan/financial help subject to the provisions of the rules of the trust. 3. Medical : 1. To do all activities of medical help, to establish, administer and maintain Dispensary, Hospital, Laboratory and other medical treatment centres and arrange camps and se .....

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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. .....

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ral or manmade calamities, provide help to needy persons and domestic helpful animals and birds. 5. To do all activity of Jivdaya. 6. To do activities of service to human and animals over the objects mentioned above. 7. It can thus be seen that the Commissioner focused his attention to clause 4.2 of the objects of the trust to come to the conclusion that the same were for the benefit of a certain religious communities only, in the process ignoring various other objects, for e.g. as per clause 4. .....

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