9911796707
TMI Blog2013 (5) TMI 923X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee/trust has preferred the instant appeal against the order of the Commissioner of Income Tax I, Coimbatore dated 21.09.2012 in C.No. 127(251)/12A/CIT.I:CBE/12-13, rejecting its application for registration under section 12A of the Income Tax Act 1961 [in short the Act ]. 2. The facts of the case are in a very narrow compass. The assessee is a trust established by a trust deed date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Niyaz (religious meals) on solemn occasions. 4.6. To promote, foster and support the development expansion, renovation and maintenance of Masjids, Mausoleums, Madrasahs, Jamaatkhanas, Darul Emarat (official residence of the Amil), Musafirkhanas (rest houses for pilgrims and travelers) and Qabrastans (burial grounds) and such other religious properties. 4.7. To carry out any other pious or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omen belong to bohra community and in the opinion of the CIT, the same does not amount to a religious activity. Therefore, the assessee is in appeal. 5. Before us, both parties reiterate their respective stands. The assessee has also filed a paper book comprising the following documents:- 01Copy of application for registration u/s 12A(a) dated 25.06.2011 in form No.10A alongwith Name and a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant (ITA No.634/Mds/2012) 08 Copy of judgement of Dawoodi Bohra Jamat and others Vs. CIT (317 ITR (AT)133 (Indore) 09 Copy of judgement of CIT Vs. Dawoodi Bohra Jamat (317 ITR 342) (MP). In light thereof, it prays for acceptance of the appeal. 6. We have heard both parties and perused the case file as well as the paper book. The question sought to be raised by the appellant is tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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