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TMI Blog2022 (9) TMI 1638X X X X Extracts X X X X X X X X Extracts X X X X ..... nt is entitled for approval u/s 12AA. 2. Brief facts of the case are that the assessee applied for registration u/s. 12AA of the Act in Form No. 10A, however, the CIT(E) refused to grant registration stating that the assessee society has not carried out any charitable activity for public at large. 3. Against the rejection of application of the assessee for registration u/s. 12AA of the Act by the CIT(E), the assessee is now in appeal before the Tribunal. 4. Ld. AR before us contended that as per the bye laws of society, the objects and activities are not limited to assessee society only but to whole public at large. Ld. AR submitted that considering the objects and activities of the society, the assessee society is entitled for reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0A of the assessee society since the same was for the benefit of a particular community, therefore attracts provision of section 13(1)(b) of the IT Act. Therefore the CIT(E) has rightly refused the registration sought u/s 12AA and order of the Ld CIT(E) needs to be upheld. 6. We have heard rival submissions, perused the material evidence available on record and judicial pronouncement relied upon by the Ld AR. It is observed that the registration under section 12A was denied to the assessee society on the ground that the assessee society is established for a particular Community and almost objects are for the benefit of a particular community. The ld. CIT(E) also noted that the assessee has also not furnished any details or evidences regard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be looked into are: (i) Object of the Trust; (ii) Whether the trust has applied for registration u/s 12AA of the Act with proper details as enshrined in the Act. (iii) Whether the entire prescribed format for application as in the Act has been complied with; Accordingly, where the Trust attracts section 13 (1)(b) of the Act and therefore, not entitle to the claim of deduction u/s 11 and 12 of the Act is a matter of concern only at the time of assessment proceedings. 9. The Hon'ble Gujarat High Court in the case of Commissioner of Income Tax Vs. Barkate Saifiyah Society, reported in (1995) 213 ITR 492 (GUJ)/(1995) 78 TAXMAN 6, has held that the provisions of section 13(1)(b) will apply only to the Trust which are purely for charita ..... X X X X Extracts X X X X X X X X Extracts X X X X
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