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TMI Blog2015 (9) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... -2010 with following objects:- "(1) To establish/create the facilities such as school-college, student's boarding house/hostel as well as library in order to get good/complete education to the children of Shri Mevad Maheshwari Samaj (Tower). (2) To create necessary facilities and to provide aid/assistance for the purpose of public's good health and well being of Shri Mevad Maheshwari Samaj (Tower). (3) To put efforts/try to introduce requisite social improvement with an object to save the people from useless or false expenses and old traditionally established customs of Shri Mevad Maheshwari Samaj (Tower). (4) To provide information and spread knowledge the trust shall publish pamphlet, guides, books, booklets and establish l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ain the forest and to do activities for the protection of the birds and animals. (11) Deleted. (12) To do the activities to create sentiment of rendering the service to the people of the society. (13) To make foundation/ to erect and maintain the hall-community hall for good-bad occasions/functions of the society and to give the same to the needy people of institutions to use it. (14) To provide information of modern information technology and computer technology etc. to start/open training center/class and organize and arrange exhibition, seminar pertaining to it. (15) For the upliftment of the women to organize training centers and manage for training." 3. The assessee applied for sec. 12A registration on 15-11-2010. The CIT h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f but I can give evidence by personal attendance of my samaj member. The trust is registered because of doing more activity for society in organized manner". 4. The reply of the trust has been considered but found untenable and not satisfactory. It may be mentioned here that the trust was established on 16.7.2010 and registered with the Charity Commissioner on the same date. Therefore, the contention of the trust that it had organized several blood camp that benefited public at large is not believable. Moreover, the documentary evidence submitted by the trust in respect of its above contention shows that participation of Shn Pradipkumar Jugatia in the blood donation camp sponsored by Lohana Seva Mandal, and thus it is clear that the tru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he question arises in following factual background. The respondent, a Public Charitable Trust had applied for registration under section 12AA of the Income-tax Act, 1961 ("the Act" for short). The Commissioner, however, under his order dated 21-3-2011, rejected such an application on the ground that under section 13(1)(b) of the Act, nothing contained in section 11 or 12 would operate to exclude from the total income of such trust in case the trust is created or established for the benefit of any particular religious community or caste. The Commissioner after examining the objects of the trust, came to the conclusion that the trust was for the benefit of Leuva Patel Community and therefore, would be covered under section 13(l)(b) of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the facts in the case of Leuva Patel Nutan Kelwani Mandal v. ITO, 12 ITD 276 (Ahd.). I follow the same and in the light of that, the CIT is directed to allow the registration u/s. 12AA of the Act." 4. Having thus heard the learned counsel for the revenue, we are of the opinion that the question whether the trust is created or established for the benefit of any particular religious community or caste would be relevant when the income of the trust is being assessed and the question whether such income should be excluded from the total income of the trust in terms of section 11 of the Act. Insofar as section 12AA of the Act is concerned, the Commissioner had to take a decision if the trust fulfilled necessary requirements of registration ..... X X X X Extracts X X X X X X X X Extracts X X X X
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