TMI Blog2018 (5) TMI 1485X X X X Extracts X X X X X X X X Extracts X X X X ..... PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM For The Assessee : Shri Sanjeev Jain (C.A.)3 For The Revenue : Smt. Roli Agarwal (CIT) ORDER PER: VIKRAM SINGH YADAV, A.M. This is an appeal filed by the assessee against the order of ld. CIT(E)-2, Jaipur dated 14.112017 wherein the assessee has challenged the rejection of its application seeking registration u/s 12AA of the I.T. Act. 2. Briefly stated, the assessee moved an application before the ld. CIT(E) on 22.05.2017 seeking registration u/s 12AA of the I.T. Act in the requisite Form 10A along with the copy of its trust deed stating the objects of the assessee s society. The ld. CIT(E) referring to the object clause of the assessee s trust deed stated that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CIT(E) (ITA No. 1060/JP/2016 order dated 30.05.2017) where the denial of registration u/s 12AA was confirmed as the dominant object of the assessee was for the purpose of safeguarding and benefiting the interest of the Jain community. It was accordingly held by the ld. CIT(E) that the objects of the assessee society are for the benefit of a particular religious community, which is a very limited and small group and not public at large, and referring to the provisions of section 2(15) and in particular, clause relating to advancement of general public utility , it was held by the ld. CIT(E) that the said clause is intended to serve public at charitable falling under the head advancement of any other general public utility which is totally ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (A) was wrong in invoking the said provisions in the instant case. 5. Further, the ld AR referred to the provisions of Section 11(1)(a) of the Act and submitted that the said section provides that income derived from property held under trust wholly for charitable or religious purposes, to the extent to which such income is applied to such purposes in India. Further, he referred to Rule 17A which provides that an application under clause (aa) of sub-section (1) of Section 12A for registration of a charitable or religious trust or institution shall be made in Form 10A and drawing reference to the same, it was submitted that section 12A therefore, emphasis registration of not just a charitable trust but also a trust which is wholly religio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... religious and charitable and non-applicability of section 13(1)(b), earlier decisions of the Hon ble Rajasthan High Court in case of CIT vs JSB Shikshan Sansthan (DB Appeal No. 172/JP/2017 dated 7.11.2017) where it was held that 12AA(4) shall come into operation after the registration is carried out in consonance with the objects of the trust and not at the time of registration, decision of the Hon ble Rajasthan High Court in case of CIT vs Shri Digamber Jain Mandir (DB Appeal No. 21/JP/2017 dated 14.02.2017) where the order of the Tribunal was confirmed in directing grant of registration under section 12AA despite violation of section 13(1)(b) of the Act and other decisions, it was held as under: 8. In our considered opinion, we rem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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