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TMI Blog2018 (9) TMI 1627X X X X Extracts X X X X X X X X Extracts X X X X ..... ee has raised following grounds of appeal: 1. That on the facts and in the circumstances of the case and in law, the learned Commissioner of Income Tax erred and was not justified in holding that the society cannot be considered as charitable institution for public at large, hence it is not entitled to register under section 12A of Income Tax Act, 1961. 2. That on the facts and in the circumstances of the case and in law, the learned Commissioner of Income Tax erred and was not justified in holding that the assessee has not filed the list and identity of particulars of beneficiaries. 3. That on the facts and in the circumstances of the case fair, proper and meaningful opportunity has not been allowed to the assessee to put up the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tings. It is revealed from the news paper cutting that the various programmes conducted by the society are for the benefits of a particular religious community only i.e. Muslim Community". 2.2 Honorable Sir, it is true that whatever activity of Society presented before the learned CIT Exemption, Bhopal reveals that the beneficiaries are exclusively from only one minority i.e. Muslim Community but as per the objects of the society it is created for charitable work for all and without any discrimination on the basis of cast, religion & color. Sir, as per the objects of the society it is created for the upliftment of the weaker section of the society, work for poor, backward, tribal and female of general category, to work for health, to pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re exclusively from only one minority i.e. Muslim Community. The Commissioner was not justified in refusing registration to the assessee on the basis that the beneficiaries are exclusively from only one minority i.e. Muslim Community and as such the society appears more in the nature of a religious than a charitable trust. 2.5 Honorable Sir, the learned CIT Exemption, Bhopal has mentioned in his order that assessee society is not eligible for registration under section 12A of Income Tax Act, 1961 because the beneficiaries of its work are exclusively from only one minority i.e. Muslim Community, therefore, assessee society case is covered under section 13 (1) (b) of Income Tax Act, 1961. Sir, hereunder we are reproducing section 13 (1) (b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eir studies as well as starting ne institutions, churches, orphanages, maintaining aged members, etc., it was entitled to exemption being a charitable trust and the mere factum of basic beneficiaries being catholic members of community would not mitigate against the assessee's claim. Sir we are enclosing complete text of the case for your consideration (Page No. 12 to 14). Similarly, Honorable Sir, in Shri Shantinath Jain Mandir Pedhi Bheswara v. ITO (2005) 3 (II) ITCL 166 (Jod-Trib) .' (2004) 85 (Jod- Trib) 1042 it was held that where although the trust had been formed for -the purpose of advancement of Jainism, a religious community, yet its object was 12" I charitable. The trust could not be debarred and excluded from registration un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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