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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 ..... m the objects, it cannot be inferred that it is purely for the benefit of a particular religious community. Set aside the order of the Ld. CIT(Exemption) and restore the application for reconsideration. The assessee would furnish requisite details along with supporting evidences in respect of its activities before the Ld. CIT(Exemption). Appeal filed by the assessee is allowed for statistical purposes. - ITA No.374/Ind/2017 - - - Dated:- 25-9-2018 - SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER For The Appellant : Written submission For The Respondent : Shri Lalchand, DR ORDER PER KUL BHARAT, J.M: This appeal by the assessee is directed against the order of the CIT(Exemption), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the activity of the association/society, the Ld. CIT(Exemption) issued a notice to the assessee to show cause as to why the registration not be denied in view of the fact that the objects were substantially for the benefit of a particular religious community. The assessee did not reply nor attended the proceeedings. Therefore, the application so filed was rejected. Against this, the assessee has filed present appeal. On the date of hearing, no one appeared. However, a written submission is placed on record with a request to decide the case on the basis of these written submissions. The submissions of the assessee are as under: Assessee Contention: 2. On the beneficiaries are exclusively from only one minority i.e, Muslim C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, Bhopal, have not objected on genuineness of the charitable work of society that means they are satisfied about the charitable activities of society and he him-self mentioned in his order that Society is working in charitable field but as per his objection only for one minority i.e. Muslim Community. 2.4 Honorable Sir, the learned Commissioner in his order has not doubted the objects of the society and also has not stated that the society was not created for public charity and its income had not been utilised for that purpose or the property held by it was used for the benefit of the trustees or their families but the objection of the Commissioner was that the beneficiaries are exclusively from only one minority i.e. Muslim Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nefit of any particular religious community or caste 2.6 Sir, from the above mentioned provision of under section 13 (1) (b) of Income Tax Act, 1961 is applicable while calculating the total Income of the charitable institution or trust i.e. the exemption as mentioned u/s 11 of the Income Tax Act for computing total income will not applicable to the Trust or Charitable institution which are covered under the provision of section 13 (1) (b) of Income Tax Act, 1961. The provisions of the Section 13 (1) (b) of the Income Tax Act, 1961 are hence applicable for the purpose of calculating the total income of the Trust or charitable institution and hence not the valid ground based on which the registration under section 12A of the Act can be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l the section of society though at present it s main beneficiaries are exclusively from only one minority i.e. Muslim Community therefore, we request you to grant the same to appellant society also. 3. Ld. D.R. opposed these written submissions. 4. We have heard both the parties, perused the material available on record and gone through the orders of the authorities below. There is no dispute with regard to the fact that the Ld. CIT(Exemption) is empowered to call for such documents or information from the Trust or Institution as he thinks necessary, in order to satisfy himself about the genuineness of the activities of the Trust or Institution and may also make such enquiries as he may deem necessary in this behalf. In the present ..... X X X X Extracts X X X X X X X X Extracts X X X X
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