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TMI Blog2016 (1) TMI 1073X X X X Extracts X X X X X X X X Extracts X X X X ..... of activities which the trust is running are for general public also i.e. for charity, medical relief and promotion of educational activities, we are of the view that the trust is serving charitable activities. Accordingly in our considered view it will be just and in the interest of justice to restore the matter back to the ld. CIT(E) with the directions to re-examine the matter in the light of various decisions mentioned above as well as the objects of the trust stipulated in the trust deed so as to satisfy himself about the genuineness of objects of the trust and its activities and pass appropriate orders in accordance with law after allowing reasonable and proper opportunity of hearing to the assessee before adjudicating the issue. - De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved, the assessee is now in appeal before the Tribunal. The ld. AR of the assessee submitted that the main objects of the trust are welfare of Shri Ranpariya Solanki Sukhadiya Parivar Trust, social charity and religious works, to conduct educational activities by establishing school and colleges to motivate students by giving scholarships, welfare activities in the villages and other activities for the benefit of general public. The detailed objects of the trust are mentioned in the trust deed available from pages 19 to 30 of the Paper Book. The ld. AR further submitted that all the requirements necessary for filing the application for registration u/s 12AA of the Act along with supporting documents mainly including PAN, certificate of regi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eard the rival contentions and perused the material on record. As per the provisions of section 12AA the CIT(Exemption) has to call for such documents or information from the trust or institution as the things necessary in order to satisfy himself about the genuineness of the activities of the trust or institution and may also make such inquiries he may deem necessary in this behalf and after satisfying himself about the objects of the trust or institution and the genuineness of its activities shall pass order of either registering the trust or institution or refusing to register the trust or institution. In the case under appeal the assessee has duly submitted application in form No.10A for seeking registration u/s 12AA of the Act with all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... person of the Rana community who was not an original native of Ahmedabad had to prove his credentials according to the custom and usage of that community to get admitted into that community did not introduce a personal element which would detract from the impersonal nature of the common quality. It is well settled 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 to benefit the whole of mankind or all persons in a particular country or State. It is sufficient if the intention to benefit a section of the public as distinguished from a specified individual is present. The section of the community sought to be benefitted mu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... na Caste Association v. CIT [1971] 82 ITR 704 held that for serving a charitable 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. In view of the foregoing, we find merit in the undisputed contentions of the ld. AR on behalf of the trust and accordingly, restore the matter to the file of the ld. CIT with the directions to re-examine the matter in the light o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... community i.e. Shri Ranpariya Solanki Sukhadiya Parivar Trust but the type of activities which the trust is running are for general public also i.e. for charity, medical relief and promotion of educational activities, we are of the view that the trust is serving charitable activities. Accordingly in our considered view it will be just and in the interest of justice to restore the matter back to the ld. CIT(E) with the directions to re-examine the matter in the light of various decisions mentioned above as well as the objects of the trust stipulated in the trust deed so as to satisfy himself about the genuineness of objects of the trust and its activities and pass appropriate orders in accordance with law after allowing reasonable and proper ..... X X X X Extracts X X X X X X X X Extracts X X X X
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