9911796707
TMI Blog2024 (11) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... the order without assuming proper jurisdiction under the law. 3. that, the findings of the learned CIT, Exemption are not justified in law as well as facts of the case and required to be deleted. 4. The appellant craves leave to add, alter, amend or delete any of the above grounds of appeal." 3. Brief facts of the issue in dispute are stated as under. The assessee, before us, is a charitable trust and has filed application in Form No.10AB under clause (ii) of section 12A(1)(ac) of the Income Tax Act, 1961, on 03/02/2023 before the CIT(Exemptions), Ahmedabad. With a view to verify the genuineness of activities of the assessee a notice was issued by the CIT (Exemptions), Ahmedabad through ITBA portal on 11/07/2023 requesting the assessee to upload certain information/clarification such as: (i) Copy of trust deed. (ii) Date of commencement of activity with proof. (iii) Date of expiry of provisional registration u/s 12AB (as per Form No.10AC) (iv) Registration under section 12A or 12AA of the Income Tax Act, 1961 prior to 01/04/2021. If yes, copy of such registration order. (v) List of all (v) donations received, etc. 4. In response, the assessee furnished its reply bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the terms "Atithigruh" and "Bhojansala" are distinct from "Guest House" and "Canteen," respectively. It stated that these facilities are intended to serve the needs of attendees of various activities without any discrimination based on caste, colour, or creed. (ii) However, the above contention of the assessee is not acceptable and is devoid of any merit. Upon careful examination of the Trust's contentions and the original Trust Deed, it is evident that certain phrases and clarifications provided by the Trust in its response were not present in the original Gujarati Trust Deed. The assessee trust introduced additional elements, such as "irrespective of their religion and/or caste from all walks of life" to object 'construction of a crematorium and the maintenance of religious establishments' and 'who are seeking food, cloth, and shelter to make their pious life comfortable and careful," to object 'maintain and manage temple, gurumandir, upashraya' which were not part of the original text. (iii) Similarly, the Trust's interpretation of "Atithigruh" and "Bhojansala" contradicts their commonly accepted meanings. The words "Atithigruh" and "Bhojansala" ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cts. Therefore, the application filed by the assessee was rejected by ld CIT(E). 7. Aggrieved by the order of Ld. CIT(E), the assessee is in appeal before us. 8. Shri Kalpesh Doshi, Learned Counsel for the assessee, argued that the objects of the trust under consideration are not for particular community and caste The Ld. Counsel took us through paper book page no.7 and explained that most of the objects are for general public purposes. The ld Counsel stated that objects mentioned in the Trust Deed are meant for the benefit of all individuals, irrespective of their caste, colour, or creed. The construction of a crematorium and the maintenance of religious establishments are aimed at providing facilities for Sadhu Saints from diverse back grounds, emphasizing that these activities are not exclusive to any particular religion or community. The "Atithigruh" and "Bhojansala" are facilities for attendees of various activities without any discrimination based on caste, colour, or creed. The Ld. Counsel also took us through paper book page no.37 and stated that assessee has submitted all documents and evidences before the Ld. CIT(E), therefore, the registration should be granted to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents and evidences, and noticed that assessee has satisfied the genuineness of its activities and the nature of activities. After going through the objects of the assessee- trust, we find that objects of the assessee -trust are for general public benefit and not restricted to a particular community or caste. We also find that as per Clause (d) of Explanation of Section 12AB of the Act, the specified violation is stated, which reads as follows: "12AB procedure for fresh registration ................... (d) the trust or institution established for charitable purpose created or established after the commencement of this Act, has applied any part of its income for the benefit of any particular religious community or caste; or....." We have gone through the above Clause (d) of Explanation of sub-section (4) of section 12AB of the Act and noted that the assessee -trust, under consideration is not for the benefit of any particular religious community or cast, it is open for the benefit of the general public, as evident from the object of the assessee- trust, therefore we do not accept the contention raised by the Ld. CIT-DR for the Revenue, to the effect that the assessee- trust was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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