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TMI Blog2015 (10) TMI 1868X X X X Extracts X X X X X X X X Extracts X X X X ..... of environment and preservation of monuments or places or objects of artistic or historic interest and the advancement of any other objects of general public utility. The objects of the assessee are governed by "advancement of any other objects of general public utility". Once it is for general public utility, then in case the objects of the trust are specifically for the benefit of particular religious community, then the activities carried on by such body/association cannot be said to be charitable. - Decided against assessee. - ITA No. 1826/PN/2013 - - - Dated:- 25-6-2015 - Sushma Chowla, JM And R. K. Panda, AM,JJ. For the Appellant : None For the Respondent : Shri A K Modi ORDER Per Sushma Chowla, JM. This ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... blic Trusts Act, 1950. The applicant was asked to furnish certain documents, details and information including the charitable activities carried out by the trust since inception along with proof, bank account details, statement of accounts for the last three years and proof of filing the returns of income for the past three years. There was no compliance initially before the Commissioner. Thereafter, written submissions were filed on 26.07.2013. In the meanwhile, the Assessing Officer on 12.07.2013 had submitted his report along with statement of accounts, which the applicant had furnished before him. The Commissioner noted that while the objects of the applicant were mainly charitable, but there were few religious objects as well. So, anot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hem from addiction. 21. To make efforts for creation of Christian Community as per Bible. 22. To spread the Religion of Christians. 7. The finding of the Commissioner in this regard was that where the objects of the trust were for the benefit of a specific religious community, the same was hit by the provisions of section 13(1)(b) of the Act. In any case, where the trust is formulated for the benefit of a specific religious community i.e. Christian, in this case, the said trust cannot be said to be charitable in nature and is hit by basic provisions of section 2(15) of the Act, under which it is provided that charitable purpose would include relief to the poor, education, medical relief, preservation of environment and preservatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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