TMI Blog1994 (7) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... t aside the original orders with direction to pass fresh assessment orders. In the fresh assessments the Assessing Officer (AO) denied exemption under s. 11 and the CIT(A) agreed with the AO. So we have one set of four appeals which are directed against the orders under s. 263. Then we have another set of four appeals which are directed against the orders of the CIT(A) wherein the latter approved the AO's action of denying the benefit of s. 11 on fresh assessments. The Departmental authorities have in effect held that the assessee trust is not a religious trust but it is a charitable trust and further that in view of the provisions of s. 13(1)(b) it is not entitled to exemption under s. 11. 3. The learned advocate for the assessee before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at it was a charitable trust as the name also suggested and further submitted that it was for the benefit of a particular religious community viz. Jains. He supported the orders of the Departmental authorities in which the provisions of s. 13(1)(b) were held to be applicable. He repelled the learned advocate's argument that so long as registration under s. 12A was subsisting the exemption under s. 11 could not be denied. 6. We have very carefully considered the rival submisions and the record. Obviously, most vital factor is the trust deed itself. Objects of the trust nine in all are marked as 2(A) to 2(I) in the English translation of the trust deed which is originally in Gujarati. For the facility of exposition it would be better to re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lation. However, if those two objects are also read along with the other seven objects it would be obvious that they also have the hue of religious nature. Undoubtedly all the objects have to be read as a whole and in doing so it is obvious that the objects deserve to be treated as religious in nature. 10. While still on this aspect we may mention that learned and detailed arguments were made as to whether Jainism is a religion at all. On careful consideration, we find that some authorities have propounded that it is not a religion, but a way of life. In our opinion, those authorities should be viewed as laying down the philosophy of Jainism. The trust deed has to be understood as would be understood by a common man and as was intended b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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