TMI Blog2017 (5) TMI 905X X X X Extracts X X X X X X X X Extracts X X X X ..... herein, meaning thereby that the provisions of section 11 are not applicable when the provisions of section 13 are attracted in a particular case. This section, however, does not lay any bar on granting of registration if it is found that the objects of the trust are charitable or religious. To be more clear, the provisions of this section is applicable while considering the exemption claimed by the assessee trust u/s. 11 of the Act at the assessment stage and not at the stage of granting registration u/s. 12AA. We are not inclined to support the order of the ld. CIT and we hold that the assessee-trust is eligible for registration u/s. 12AA of the Act. The ld. CIT is, therefore, directed to grant registration to the assessee trust. Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d under Section 2(15) of the Act i.e. education to children and that there were no perverse findings that the Appellant Trust was not eligible as a charitable institution. 5. The Learned CIT has erred in law and on facts in treating the Appellant Trust as a Private Religious Trust to which Section 13(l)(b) of the Act applies at the time of assessment of income, whereas in our case the Trust is a Public Religious Trust and also that Section 13(1)(b) of the income Tax Act,1961 applies only at the time of grant of exemption when the assessment is being done, whereas our application was for registration under Section 12AA. 6. The Learned CIT on the facts and circumstances of the case, made observations and conclusions in the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hristians may have the opportunity to meet together for the worship of God, and that they may be instructed in the truths of the Bible. vi. To profess, practice and propagate the teachings of the Lord Jesus Christ and strengthen in the Truths of the Bible. vii. To practice the gospel of Jesus Christ the son of God who came to the world to serve people from iniquity. viii. To conduct baptism and marriage ceremonies in churches for the members of the Church. ix. To organize convention/outreach programs internally and utterly to preach about the savior of the world Lord Jesus Christ. x. The write more fruitful hooks from the real experience which derives from Christian life. xi. To believe and preach fully t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the definition of Section 2(15) of the Income Tax Act,1961 viz. Relief to, the Poor, Education, Medical Relief, etc. and only 9 clauses of object No. 4 at serial no. (iii) to (xi) relate to advancement of Christian Religion and values. Presently, the appellant trust is running an Elementary Level School under the name of Pink Flowers School under the aegis of Pink Flowers Trust in Dehradun and the children in the school are admitted without any discrimination of the caste, colour and religion, on which no objection has been raised by the ld. CIT. All the details and documents were furnished before the ld. CIT. It was submitted that the ld. CIT was not justified in refusing registration stating that the Trust has been formed for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entioned by the ld. CIT, no doubt throw light on the benefit of Christian Community, but the ld. CIT has failed to give any comment on the other prime objects of the assessee trust, which are undisputedly for the purpose of charity for public at large. The ld. CIT has considered and resorted to the provisions of section 13(1)(b) of the Act, but he has not considered the fact that the provision of section enacts a bar to the availability of exemption under section 11 in respect of various incomes enumerated therein, meaning thereby that the provisions of section 11 are not applicable when the provisions of section 13 are attracted in a particular case. This section, however, does not lay any bar on granting of registration if it is found tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and 12 of the Act is allowable or not to the Trust or the Institution by way of non-fulfillment of the conditions laid down in section 13(l)(b) of the Act is to be considered by the Assessing Officer while completing assessment in the hands of the assessee Trust or Institution, But the said violation by the Trust or Institution on account of provisions of section 13(l)(b) of the Act, if any, are not to be considered by the CIT while granting registration under section 12A of the Act. 6. The ITAT Pune Bench again in the case of Diocese of Pune (CNI) vs. CIT in the similar circumstances held that when objects of Assessee trust reflect activities to be carried on for the purpose of specific religion and also for purpose of public at la ..... X X X X Extracts X X X X X X X X Extracts X X X X
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