TMI Blog2022 (11) TMI 1054X X X X Extracts X X X X X X X X Extracts X X X X ..... section of the community sought to be benefited must be sufficiently defined and identifiable by some common quality of a public order or impersonal nature. By way of the above submission, the assessee submitted that CIT(Exemption) never questioned the genuineness of the activities of the Trust. He has only observed that the objects of the Trust show that the Trust is established for the benefit of a particular community . Assessee submitted that insufficient opportunity of hearing was granted by CIT(Exemption). The assessee submitted that in the order CIT(Exemption) mentioned that he was in receipt of the submission in reply to his notices. No show cause notice was issued in response to the written submission filed with CIT (Exempti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ahmedabad on 27/03/2019. 2. The learned CIT (Exemption), Ahmedabad erred by refusing the application and rejecting it on a baseless understanding of the trust activities, by stating that the Trust's objects are restricted to particular community, i.e. Rajputs. The name of the trust itself is Sarvajanik , and is created for the benefit of Public, and the reading of the Object clause(Clause No. 14 of the Trust Deed), it confers br objects such as promoting education by distributing prizes to encourage students coming first class, provision of medical assistance, upliftment of economically weaker sections of caste, distribute food, provision of hostel facilities, and EVEN establish blood banks, urine pots, etc. Also, it has stated i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , charity, religious and educational activities. The applicant made application for registration of the trust under section 12AA of the Act on 27 March 2019. However, Ld. CIT(Exemption) rejected the application filed by the assessee for the reason that the trust is established for the benefit of a particular community namely Rajput and not for general public. The Ld. CIT(Exemption) rejected the assessee's application with the following observations: 6. On verification of the details available on records as well as Self-Certified copy of Trust Deed Public Trust Register [PTR], it is revealed from the objects of the trust that objects are restricted to particular community i.e. Rajput . The objects of the trust show that the tru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx As discussed above, the applicant has failed to file documentary evidences to enable me to satisfy about the genuineness of its activities and to verify these activities are in consonance with its objects. 7. Looking to the above facts, I am unable to arrive at the satisfaction of the genuineness of the activities. Hence, the application filed in Form No. 10A for the approval u/s. 12AA of the I.T. Act, is rejected. 4. The assessee is in appeal before us against the order passed by Ld. CIT(Exemption). The assessee filed written submission and placed reliance on the case of Ranpariya Solanki P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion filed with CIT (Exemption), proposing to reject the assessee's application and no opportunity was given to the assessee to rebut the same. In absence of any show cause notice issued by CIT (Exemption), the assessee was unable to place the above judicial precedents before Ld. CIT(Exemption) for his consideration, which directly support the case of the assessee as a response to the reasons for which the application was rejected by CIT (Exemption). In response, DR placed reliance on the observations made by CIT (Exemption) in the order. 6. We have heard the rival contentions and perused the material on record. In our view, in the interest of justice, we are restoring the file to the CIT (Exemption) for fresh adjudication, after giv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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