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TMI Blog2015 (9) TMI 600X X X X Extracts X X X X X X X X Extracts X X X X ..... ground that the Trust is created for the benefit of a particular community, which does not enure for the benefit of the public, and thus, hit by section 13(1)(b) of the Act. 3. Brief facts of the case are that the assessee is a public trust registered under the Bombay Registration Act, 1950 vide registration no.A/1374/Surendranagar dated 6.5.2014 issued by Assistant Charity Commissioner, Surendranagar. The assessee-trust filed application for registration under section 12AA of the I.T. Act on 24.7.2014 in form No.10A. The CIT(Exemptions), Ahmedabad vide order dated 12.1.2015 denied registration to the Trust by observing that the objects of the trust shows that the trust is established for the benefit of a particular community and not for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l college, Hostel, Gurukul etc. (3) Trust willing to inspiring smart students and honour them with Gift, Medal, Scholarship, books, and arrange facilities for their further studies. (4) Trust willing to start commercial institutions and maintain properly and help to other institute running same activities. (5) Trust willing to start activities for village welfare and progress by technically and small scale industries with giving necessary knowledge and training to the village peoples. (6) Trust willing to start activities for benefit of general public and start work for religious and charitable activities and help to other institutions. (7) Trust willing to distribute note-books to sukhadiya parivar's school-college students a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15) Trust willing to give shelter to helpless old age people, women handicape, blind, deaf, people and arrange for "Vrudhashram", "Anathashram" and arrange for necessary activities to maintain their livelihood. (16) Trust willing to provide necessary medical help to poor persons by starting Medical Camps, Laboratories, medicines and ambulance facilities and for better treatment trust will take help from Government medical scheme. (17) Trust willing to arrange necessary work to provide Bankable Scheme, Vrudh Pension Scheme, Maharshi Astvardhak Scheme, Manrega scheme and reform position of common poor persons. (18) Trusty willing to inspire youth for arrange necessary activities as like Yog-centre, Outdoor, indoor games, and to give pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal vide order dated 6-8-2010 in ITA No.4470/Ahd/2007 in the case of Shree Vasupujya Swami Jain Derasar Trust vs. CIT Valsad has held as under:- "Hon'ble Supreme Court in the case of Ahmedabad Rana Caste Association vs. CIT (1971) 82 ITR 704 held that for serving a chartable purpose, it is not necessary that the object should be for the benefit of the whole mankind or all persons in a country or a State and it is sufficient if the intention is to benefit, a section of the public as distinguished from a specific individual or person. It was also held that the section of the community sought to be benefited must be sufficiently defined and identifiable by some common quality of a public or impersonal nature." 10. Further the Ahm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trust for charitable purpose of a community or caste, which was not the case here. Thus, the Tribunal rightly decided the issue of applicability of s. 13 (1)(b) holding that since the assessee was a religious trust, the provisions of s. 13(1)(b) were not applicable because they were applicable in the case of the trust established for charitable purposes." 11. Further, Agra Bench of the Tribunal in the case of Dawoodi Bohra Jamat vs. CIT in ITA No.425/Agra/2011 order dated 3-5-2012 has held as under:- "That section 13(1)(b) is attracted in the case of income of the trust for charitable purpose of a community or caste, which was not the case here. Thus, the Tribunal rightly decided the issue of applicability of section 13(1)(b) holding ..... X X X X Extracts X X X X X X X X Extracts X X X X
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