TMI Blog2023 (8) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee was allowed provisional registration certificate up to AY 204-25 on the basis of similar objects and activities. However, as noted above the activities of the assessee was not examined by ld CIT(E). We find that in CIT Vs Bayath Kutchhi Dasha Oswal Jain Mahajan Trust [ 2016 (9) TMI 8 - GUJARAT HIGH COURT ] held that where Trust had large number of other objects for benefit of general public apart from objects for benefit of a religious community, Tribunal was correct in allowing registration to it. Also in CIT Vs Chandra Charitable Trust [ 2006 (7) TMI 96 - HIGH COURT , GUJARAT ] it was held that when from covenants of trust deed, it was spelt out that objects of trust were not only to propagate Jainism or help and assis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n by extraneous considerations while interpreting provisions u/s 13(1)(b) of the Act. (3) The appellant craves leave to add, alter or vary any of the grounds of appeal. 2. Brief facts of the case are that the assessee is filed an application for registration under Section 12AB of the Act in Form 10AB as per Rule 17A of the Income Tax Rules, 1962, (in short, the Rules) on 04/04/2022. On receipt of such application, the ld. CIT(E) issued notice dated 25/08/2022 and subsequently on 12/09/2022 for requiring certain details. The assessee furnished necessary details at the time of filing application electronically/online including copy of original registration alongwith memorandum of association/ constitution deed/trust deed of assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aritable trust. The trust is in existence from 1983. There is no change in the object and activities of the assessee-trust. The assessee was granted provisional registration certificate under section 21A(1)(ac)(iii) on 10.03.2022. the ld AR for the assessee submits that the objects of the assessee was not doubted by ld CIT(E). The assessee has furnished details of its activities undertaken in furtherance of its objects. The case laws relied by ld CIT(E) in his order is more favorable to the assessee. The ld. AR of the assessee submits that the application of assessee was rejected in a mechanical way without seeking any clarification for explanation from the assessee. The ld. AR of the assessee submits that the assessee has fulfilled both th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of assessee and genuinity of the activities undertaken by the assessee trust and to examine any other requirement, if the assessee fulfills such condition. 6. We have considered the submissions of both the parties and have gone through the order of ld. CIT(E) carefully. We have also perused various documentary evidences filed in the form of paper book. Further, we have deliberated on various case laws relied by the ld CIT(E) in his order as well as by ld AR in his submissions. We find that the ld CIT(E) dismissed the application of the assessee by taking view that that objects of assessee are otherwise charitable in nature is / are for the benefits of any particular religious community. 7. We find that the ld. CIT(E) in para 7 of hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pra) also held that where assessee-trust apart from propagation of Jain philosophy and ideology, was also engaged in spreading religious and dharmik knowledge and providing amenities and facilities to pilgrims and renovation of Jain temples all over India, it was to be regarded as public charitable trust performing activities of general public utility and, thus, benefit of exemption could not be denied to it by invoking provisions of section 13(1)(a) and 13(1)(b). In CIT Vs Indian Society of Church of Jesus Christ of Latter Day Saints (supra) Delhi High Court held that when assessee society formed with object to promote, sustain and carry out programmes and activities of Church, was eligible to claim exemption under section 11. Further, Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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