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TMI Blog2014 (1) TMI 401X X X X Extracts X X X X X X X X Extracts X X X X ..... a particular domicile at large along with immigrates of the same community as accepted by the natives according to the custom and usage amounts to a benefit to a section of the public without personal touch, hence an object of general public utility - The assessee was founded for development of Muslim religion, cannot be denied the benefit of registration under section 12AA of the Act on the plea that it was only for the purpose of Muslim religion, as it was for the purpose of a section of the public amounts to an object of general public utility - DIT(Exemption), Mumbai, has granted registration under section 12AA in case of Dawoodi Bohra Mosque At Machhi Bazar Wakf dated 20.09.2006, Jamali Mohallah Dawoodi Bohra Waqf Mumbai dated 06.10.2009 and Dawoodi Bohra Jamat Anjuman-e-Najmi Wakf dated 15.04.2008, as placed on record, which were also having very same objects and indenture - Decided in favour of assessee. - I.T.A. No. 1579/Kol/2012 - - - Dated:- 12-12-2013 - Shri R. C. Sharma, A. M. And Shri Mahavir Singh, J.M.,JJ. For the Appellant : Shri Mr. M. G. Patel, CA : For the Respondent : Shri Varinder Mehta, CIT (DR) ORDER Per Shri R. C. Sharma, A. M. This is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m of registration under section 12AA of the I.T. Act read with section 11 of the I.T. Act. 4. We have considered rival contentions and carefully gone through the orders of the authorities below. We have also deliberated on the judicial pronouncements cited by the ld. A.R., in the context of factual matrix of the instant case. From the records, we found that the assessee had applied for registration under section 12A. Alongwith the application, the assessee had filed (i) certified copy of the instrument under which the trust/institution was created/ established, (ii) certified copy of document evidencing the creation of the trust or the establishment of the institution, (iii) three copies of audited accounts of the trust/institution for the latest three years. The objects of the trust were as under: 1. To advance, promote, propagate and preach the religion of Islam amongst the Dawood Bohras in conformity with al-Quran, Shariat Mohammediyah and the tenets of Dawat-e Hadiyah. 2. To celebrate, arrange, participate and take an active interest in all religious and ceremonial functions, gatherings, majalis of Dawat-e- Hadiyah and the birth and death anniversaries of Doat Kiram and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is u/s 12 A of the Income Tax Act, 1961 and therefore no court fee stamp is required to be affixed. 6. The declaration u/s 11(5) and 13 (1)(c) of the Income Tax Act, 1961,signed by all the Managers will be submitted in due course. 7. The names, addresses, PAN and occupation of all the Managers is closed herewith. The copies of their photo identity were submitted along with the application. 8. The Wakf has not received donation, either voluntary or corpus. Its income is by way of rent amounting to Rs.31,719/- during the year 2010-11. 9. The Wakf has not made any counter donations. 10. As explained to your honour, the Wakf was created many decades ago on 9-7-1920 and therefore there are no specific provisions. relating to its irrevocability, area of operation, safe custody of trust property and dissolution clause. The Managers of' the Trust have however, in the application for registration u/s 12A, certified and confirmed that the "Waqf sha1I be governed In accordance with the provisions of the Waqf Act, 1996 and the Income Tax Act, 1961 and any other relevant act for the time being in force". We may also point out that any property (movabl or immoveable) that comes into t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... To serve as a charitable purpose, it is not necessary that the object must be to serve the whole mankind or all persons living in a country or province. It is required to be noted that even if a section of the public is given benefit, it cannot be said that it is not a trust for charitable purpose in the interest of public. It is not necessary that the public at large must get the benefit. Looking to the scheme of the trust and applying the proposition of law as laid down by the Hon'ble Supreme Court in case of Ahmedabad Rana Caste Association 82 ITR 704, we hold that the objects of the assessee was to benefit a section of the public, which certainly can be distinguished. The Hon'ble Supreme Court in case of Ahmedabad Rana Caste Association (supra) also held that an object beneficial to a section of the public is an object of general public utility. To serve a charitable purpose, it is not necessary that the object should be beneficial to the whole mankind or all persons in a particular country or a state. An object beneficial to a particular community of a particular domicile at large along with immigrates of the same community as accepted by the natives according to the custom a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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