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TMI Blog2024 (11) TMI 1255X X X X Extracts X X X X X X X X Extracts X X X X ..... ief facts of the case is that the assessee is a Trust registered under the provisions of Gujarat Public Trusts Act, 1950. The main objects of the Trust are educational, medical relief and charitable. The Trust is a non-government, non-political and non-profit organization devoted to the above objectives. The Trust is created for the benefit and advancement of the whole mankind of the society without discrimination of caste, creed, sex and religion of any person. The Trust has been engaged in to charitable activities for the betterment of the society and every person in the society. 2.1. The assessee got provisional approval for Registration u/s. 12AB on 14-03-2022 from Ld. CIT(Exemption), Ahmedabad for the Asst. Years 2022-23 to 2024-25. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essary images for ready reference. Sr. No. Description of activity Dated 1 project "Nivaala" (a food donation drive) 2 Sakhi 2.0 An event that aimed to educate people, especially 13/12/2023 women 13/12/2023 3 Community Program Outreach 'One-Day Workshop on English for 09/10/2023 Young Learners' 09/10/2023 4 Blood Donation Thalassemia test awareness program Drive, and 24/11/2023 5 eye check-up program 6 two-day national conference on India Most revered ecological concept of Acharanam with the aim off exploring the incorporation of and "ancient scriptures" teachings into daily Indian life 7 Momentous known "KSHUDHAPOORTI" occasion as distribution of an equivalent number meals, of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant trust has also participated in the clean India campaign in the nearer area of the Trust. The main object behind this campaign was to bring awareness in the people of village about cleanliness and the hygiene factors in life which leads to less decease and healthy life. The campaign was effective and useful to the general public which was again arranged in two parts to bring awareness and motivation to the people of villages. The members of the applicant trust along with some members has also organized literacy awareness program in some slum areas of the city. The main motive behind The education awareness is to bring every single child to the school and to support their right to education. The education awareness program was successful ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trust u/s 12A(1)(ac)(iii) of the Act and cancelling the provisional registration is wholly illegal, unlawful and against the principles of natural justice. 2.1 The ld. CIT(Exem), has grievously erred in law and or on facts in not appreciating fully and properly the submissions made and evidence produced by the appellant in support of the contention that it was a public charitable trust within the ambit of sec.2(15) of the Act so that it was entitled to registration u/s 12AB of the Act. 3.1 The ld. CIT(Exem), has grievously erred in law and or on facts in rejecting the application for registration u/s 12AB of the Act holding that the appellant trust was not for the benefit of public, though the appellant trust had produced enough eviden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the assessee that this aspect should be considered at the time of grant of exemption under Section 11 of the Act and the provisions of Section 13 should not be invoked at time of grant of registration under Section 12AA of the Act in the result. 7. The above view of ours is supported by the Co-ordinate Bench of this Tribunal in the case of Parul University Alumni Association Vs. CIT(E) reported in [2024] 162 taxmann.com 98 wherein it was held as follows: "Before us, the Counsel for the assessee submitted that Objects mentioned in the constitution of the appellant trust falls in the fifth and residuary limb contained in the definition of "Charitable purposes under Section 2(15) the "Advancement of any other general public utility". It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be benefited must undoubtedly be sufficiently defined and identifiable by some common quality of a public or impersonal nature, where there is no common quality uniting the potential beneficiaries into a class, it may not be regarded as valid." It was submitted that trust is inviting all students irrespective of any university to take the benefit of activities and not restricted to few individuals, hence benefit of objects of the trust relying on the above cited pronouncement cannot be said that it is for particular community and not for general public. The Ld. Counsel for the assessee placed reliance on the case of CIT v. Surji Devi Kunji Lal Jaipuria Charitable Trust 119901 87 CTR 211/186 ITR 725/53 Taxman 112 (Allahabad), wherein the Hi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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