9911796707
TMI Blog2021 (6) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act. 3. The fact in brief is that assessee has filed return of income on 28th October, 2015 declaring its income at Rs. nil after claiming exemption u/s. 11 of the Act. The case was subject to scrutiny assessment and notice u/s. 143(2) of the Act was issued on 29th July, 2016. The assessee trust is charitable trust registered under the Bombay Charitable Trust, 1950. The trust was registered u/s. 12A(a) of the Act IT Act and also approved u/s. 80G of the I.T. Act. During the course of assessment on verification of the detail filed, the Assessing Officer noticed that assessee has utilized donation income received during the year towards construction of road at Palitana, Shankheshwar and Surat. Therefore, the assessee was asked to spe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant has submitted that the activity of road construction is also covered in charitable purpose as it is an advancement of object of general public utility. During the year under consideration, road construction work has been done at Palithana, Shankeshwar and Surat which are well-known religious centers of Jainisrn. The appellant in its submission has commented on issues raised by the A.O point by point. The appellant has also submitted certain decisions in its favour wherein construction of road activities was held to be an advancement and betterment of purpose of that particular entity. It is a fact that the appellant has constructed roads on religious places of Jain religion for the purpose of providing easy approach to the temp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The assessment u/s. 143(3) of the Act was finalized on 22nd December, 2016 and claim of exemption u/s. 11 of the act was rejected on the ground that construction of road in village Palitana and Shankheswar was not object of the trust. The main objection of the Assessing Officer for denying exemption u/s. 11 of the act was that construction of road was not object of the assessee trust as per trust deed. While allowing the appeal of the assessee, ld. CIT(A) has stated that these roads were not only being used by the followers of Jainism monks but by the general public at large also. We consider that approach road is an integral part of the temple structure created by the assessee without which it is difficult for the public to access the temp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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