TMI Blog2017 (2) TMI 698X X X X Extracts X X X X X X X X Extracts X X X X ..... mbol of such philosophy would definitely come into the embrace of the word ‘Charitable’. During the course of hearing, the ld. D/R could not refute the fact that clauses 16 of the objects which provides that without any discrimination of the caste or creed to help economically poor, old, ailing, handicap, poor students and clause 17 provides for help for hospitalization of ailing persons, medicines, cold water, night shelter and Dharamshala etc. In our considered view, both these objects definitely fall under the category of Charitable purpose and cannot be construed as solely for the benefit of a particular religious community. Keeping these objects in view and respectfully following the judgment in the case of CIT vs. Dawoodi Bohara J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore the Tribunal. 4. The ld. Counsel for the assessee Shri PC Parwal, CA vehemently argued that action of the ld. CIT is not justified and contrary to the settled position of law. He submitted that at the time of registration, the ld. CIT is not empowered to look into the issue whether the assessee has violated the provisions of section 13(1)(b) of the Act. He submitted that from the objects of the assessee trust, it is evident that the assessee trust is a charitable trust and the ld. CIT ought to have granted the registration. In support of the contention, ld. Counsel has relied upon various judicial pronouncements as cited in the written brief, as under :- CIT vs. Bigabass Maheshwari Sewa Samiti (2008) 14 DTR 29 (Raj. HC) St. Jos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore various judicial authorities. The findings are summarized below : Agrawal Sabha (2014) 45 taxman.com 273 (Allahabad)/(2014) 223 Taxman 353 (Allahabad) Section 2(15) read with section 12AA of the Income-tax Act, 1961- Charitable/religious purpose (Registration application) Assessment year 2010-11 Assessee had filed an application for registration under section 12AA Dominant object underlying constitution of trust was for benefit of only Agrawal community No documentary evidence had been produced to support that trust had carried out any activity of general public utility such as establishment of hospitals, dharamshalas, libraries and schools Whether, its application under section 12AA should be dismissed Held, Y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... persons belonging to particular community only and all the objects are for the benefit of Jain Community. This consist of a very limited and small group and not the public at large. In section 2(15) the legislature has used language of great amplitude charitable purpose which not only include the specific purpose of education medical etc. but also advancement of other objects of general public utility. The clause is intended to serve public at charitable falling under the head advancement of any other general public utility. This is totally missing in the case of applicant. 9. From the discussion made above, it is clear that the objects of the Trust/Society are not charitable in nature as they are for the benefit of the particular relig ..... X X X X Extracts X X X X X X X X Extracts X X X X
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