TMI Blog2014 (12) TMI 1399X X X X Extracts X X X X X X X X Extracts X X X X ..... re of animals and provide help to them at the time of Natural or Manmade calamities. As per clause (7) of the Objects, the assessee-trust has to undertake activities for the protection of environment, afforestation and conservation of forest. To save the environment from getting polluted. To undertake activities to stop soil erosion and to stop destruction of forest. To undertake all the activities like plantation etc. to save the environment and to be helpful in all such activities. From the Objects, it is clear that the assessee-trust, apart from benefitting a particular family, also have Objects which would benefit the public at large without being limited to a particular family or a community. In the case of CIT vs. Dawoodi Bohara ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r dated 06.05.2014. 3. During the course of hearing, the ld.counsel for the assessee submitted that the ld.CIT is not justified in rejecting the application on the basis that the trust has been established for the benefit of particular family. He submitted that the ld.CIT has rejected the application on the basis of a single clause, however, the other clauses of the Objects were not taken into account. He submitted that a similar issue has been decided by the Hon ble Apex Court rendered in the case of CIT vs. Dawoodi Bohara Jamat reported at (2014) 364 ITR 31 (SC). The ld.counsel for the assessee has also placed reliance on the judgement of Hon ble Jurisdictional High Court rendered in the case of CIT vs. Chandra Charitable Trust reporte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... himself with regard to: i) Objects of the trust/institution and ii) Genuineness of its activities. In view of the above discussed facts, it transpires that the objects of the trust are not found to be of charitable nature. Thus, the trust is not fulfilling the conditions laid down for registration u/s.12AA of the I.T.Act, 1961 and Rule 17A of the I.T. Rules, 1962. I, therefore, reject the assessee s application for registration u/s.12A of the I.T.Act. 5.1. The only basis on which the application of the assessee was rejected by the ld.CIT that object of the assessee-trust is to benefit of a particular family. We find that the assessee-trust has other Objects as well. As per clause (2) of the Objects, the assessee-trust has to u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and charitable purposes and activities, are not exclusively meant for a particular religious community, provisions of Section 13(1)(b) are not applicable and assessee-trust is entitled to claim exemption u/s.11 of the Act. Further, reliance has been placed on the judgement of Hon ble Jurisdictional High Court in the case CIT vs. Chandra Charitable Trust. This judgement of Jurisdictional High Court is not applicable on the facts of the present case. 6. After considering the totality of the facts and ratio laid down by the Hon ble Apex Court rendered in the case of CIT vs. Dawoodi Bohara Jamat(supra), we are of the considered view that the ld.CIT was not justified in rejecting the application of the assessee. Therefore, we hereby set aside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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