9911796707
TMI Blog2013 (11) TMI 899X X X X Extracts X X X X X X X X Extracts X X X X ..... was deposited and how the taxpayer institution meets its day to day affairs are not available on record - It is also not known whether the taxpayer is receiving any deposits or donation from third parties to meet the regular day-to-day activities - The matter needs to be re-examined by the Administrative Commissioner and bring on record the entire activity of the taxpayer trust – The issue was restored for re-examination. - IT Appeal No. 30 (Coch.) of 2012 - - - Dated:- 28-3-2013 - N.R.S. GANESAN AND B.R. BASKARAN, JJ. For the Appellant : Shri Jose Kappan. For the Respondent : Smt. S. Vijayaprabha. ORDER:- PER : N.R.S. Ganesan This appeal of the taxpayer is directed against the order of the Administrative Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is for the benefit of a section of public. The ld. representative has also placed reliance on the decision of the Allahabad Bench of this Tribunal in Shiya Dawoodi Bohra Jamat v. CIT 133 ITD 271 (2011 and submitted that when the benefit of the trust was available to a section of the public and not to some specified individuals registration u/s 12AA cannot be denied. According to the ld. representative, in the case of the taxpayer trust, the benefit of the trust was extended to entire members of the Karikulam Parish. Therefore, the Administrative Commissioner is not correct in rejecting the application for registration u/s 12AA of the Act. 4. On the contrary, Smt. S Vijayaprabha, the ld. DR submitted that one of the objects of the trust re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y deem necessary to find out the genuineness of the activity of the trust or institution. In the case before us, the Administrative Commissioner in exercise of his powers found that the object of the trust was to provide assistance on the occasion of marriage of particular church members and not to the entire section of the people. Accordingly, the Commissioner doubted the genuineness of the activities of the trust. 7. We have carefully gone through the judgment of the Allahabad High Court in Bhartiya Khatri Sewa Trust (supra). In the case before the Allahabad High Court, one of the objects of the trust was to spend money on the marriage of girls belonging to khatri community. The Allahabad High Court, after placing reliance on its earlie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vidual is present. Therefore, the Court further found that the section of the community sought to be benefited must be sufficiently definite and identifiable by some common quality of a public or impersonal nature. Accordingly, the Apex Court remanded back the matter to the file of the High Court for reconsideration. 9. We have also carefully gone through the decision of the Allahabad Bench of this Tribunal in Shiya Dawoodi Borha Jamat (supra). In the case before the Ahmedabad Bench, a charitable trust was established for the benefit of Shiya Dawoodi Bohra community. The Allahabad Bench of this Tribunal found that it could not be said that the taxpayer trust was established for private religious purpose. Accordingly, it was held that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... meet the regular day-to-day activities. In the absence of any details, this Tribunal is of the considered opinion that the matter needs to be re-examined by the Administrative Commissioner and bring on record the entire activity of the taxpayer trust. 11. Accordingly, the impugned order of the Administrative Commissioner is set aside and the issue of registration u/s 12AA of the Act is restored to the file of the Administrative Commissioner for reconsideration. The Administrative Commissioner shall re-examine the issue in the light of the judgment of the Apex Court and High Court referred supra and decide the same in accordance with law after providing reasonable opportunity of hearing to the taxpayer. 12. In the result, the appeal of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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