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TMI Blog2015 (2) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... red in law as well as on facts of the case in holding that the name of the settler in the Trust Deed was wrongly disclosed as J. Ali Vora but his name has been disclosed as Zoeb M. Fida Ali Vohra, and therefore, registration u/s 12AA cannot be granted to the appellant Trust." 2. Briefly stated relevant facts of the case are that the assessee is a registered Trust under BPT Act w.e.f 27.10.2009. The registration was granted by the Charity Commissioner to the settler by named Mr. Zoeb Fidaali Vohra as mentioned in the certificate. Assessee made an application to the CIT for registration along with necessary documents. CIT examined the objects of the assessee and issued a show cause notice mentioning that the objects are religious in nature and therefore, the trust is for the benefit of a particular religious community. Further, he also informed that the settler name was mentioned differently in the PAN and does not tally with the name appearing in the trust deed. In response, the assessee replied that the objects are charitable and of general public utility. They are aimed at serving the charitable purposes. They also reasoned that the objects of the trust deed not be to cater to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioned that the said trust shares the same objects as that of the assessee and the registration u/s 12AA of the Act was granted. While granting registration, Tribunal (Pune Bench) relied on the Apex Court‟s judgment in the case of Dawoodi Bohra Jamat 364 ITR 31 (Supreme Court). In this regard, Ld Counsel for the assessee relied on para 4 of the said Tribunal‟s order (supra). Further, Ld Counsel for the assessee brought our attention to page 41 of the said judgment of Hon‟ble Supreme Court (Placitam 17) and read out the objects of the said trust. Comparison of the same with that of the instant case, Ld Counsel demonstrated the comparability of the objects with that of the present case and mentioned that the assessee‟s request for registration needs to be considered favourably. 4. On the other hand, Ld DR relied on the order of the CIT. 5. We have heard both the parties and perused the orders of the CIT. We have also perused the judgment / orders placed before us. The objects of the present trust are extracted as under: 1. To celebrate the birth and death anniversary of Imams, Doat and other Saints and Valis of the Dawoodi Bhora Community. 2. To arrange Ni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is a question which requires examination of the legal effects of the proven facts and documents, that is, the legal implication of the objects of the assessee-trust as contained in the trust deed. It is only the objects of a trust as declared in the trust deed which would govern its right of exemption under section 11 or 12. It is the analysis of these objects in the backdrop of fiscal jurisprudence which would illuminate the purpose behind creation or establishment of the trust for either religious or charitable or both religious and charitable purpose. Therefore, the High Court had erred in refusing to interfere with the observations of the Tribunal in respect of the character of the trust on the grounds that they were pure findings of fact. (ii) That the objects of the assessee-trust were not indicative of a wholly religious purpose but were collectively indicative of both charitable and religious purposes. Although objects (c) and (f) which provided for activities completely religious in nature and restricted. to the specific community of the. assessee-trust were objects with religious purpose only, the fact that the other objects traced their source to the Holy Quran and r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st was a charitable and religious trust which did not benefit any specific religious community and, therefore, it could not be held that section 13(I)(b) of the Act would be attracted to the assessee-trust and thereby, it would be eligible to claim exemption under section 11 of the Act." 9. Further, we have perused the conclusions of the Hon‟ble Apex Court in the case of Dawoodi Bhora Jamat (supra) and relevant portion from „Held‟ region of the judgment is reproduced as under: "(ii) That the objects of the assessee-trust were not indicative of a wholly religious purpose but were collectively indicative of both charitable and religious purposes. Although objects (c) and (f) which provided for activities completely religious in nature and restricted to the specific community of the assessee-trust were objects with religious purpose only, the fact that the other objects traced their source to the Holy Quran and resolved to abide by the path of godliness shown by Allah would not be sufficient to conclude that the entire purpose and activities of the trust were purely religious in colour. The objects reflected the intent of the trust as observance of the tenets of Is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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