TMI Blog2017 (2) TMI 1310X X X X Extracts X X X X X X X X Extracts X X X X ..... and preservation of symbol of such philosophy would definitely come into the embrace of the word ‘Charitable’. During the course of hearing, the Id. D/R could not refute the fact that clauses 16 of the objects which provides that without any descrimination of the caste or creed to help economically poor, old, ailing, handicap, poor students and clause 17 provides for hel0p 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. See CIT vs. Dawoodi Bohara Jamat (2014 (3) TMI 652 - SUPREME COURT) - Decided in favour o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted the application by observing as under:- 6. From the objects of the society, it can be seen that the Society has been created for the benefit of persons belonging to the Jain Samaj only. As the Society is working for the benefit of a particular religious community or caste i.e. Jain Samaj, it violates the provisions of section 13(1)(b) of the IT Act, 1961. Under section 13(1)(b) r.w. explanation 2, a charitable organization will lose the exemption u/s11 if the income is utilized for the benefit of any particular religious community. 7. Similar issue came up before various judicial authorities. The findings are summarized below: Agrawal Sabha (2014) 45 taxman.com 273 (Allahabad)/(2014)223 Taxman 353 (Allahabad)-Section2(15) re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with an object to provide accommodation and facilities for performance of marriages and other auspicious functions to members of a particular community, viz. Telugu BeriVysia Community, it could not be regarded as society formed with a charitable purpose within meaning of section 2(15). 8. In all the above judgments Hon ble Court/Tribunal have held that if the objects of the society/association are for the benefit of a particular religious community then it is not a charitable organization. In the case of present applicant the membership is limited to 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 sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... During the course of hearing, the Id. D/R could not refute the fact that clauses 16 of the objects which provides that without any descrimination of the caste or creed to help economically poor, old, ailing, handicap, poor students and clause 17 provides for hel0p 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 of the Hon ble Supreme Court in the case of CIT vs. Dawoodi Bohara Jamat, 364 ITR 31 (SC), the order of id. CIT (Exemption) is set ..... X X X X Extracts X X X X X X X X Extracts X X X X
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