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TMI Blog2019 (4) TMI 561X X X X Extracts X X X X X X X X Extracts X X X X ..... ble for registration u/s 12AA of the Act. Further, according to the CIT (E), the assessee has to file Form No.10A electronically as directed by the CBDT circular No.10/2018 dated 19.02.2018, whereas the assessee has filed the form manually on 28.03.2018. Therefore, he rejected Form No.10A for this reason also and the assessee is in appeal before us by raising the following grounds of appeal: "1. The order of the learned CIT (E) is against the law, weight of evidence and probabilities of case. 2. The learned Commissioner erred in assuming that the assessee is not fit for grant of registration u/s 12AA of the I.T. Act (no tax effect). 3. The learned Commissioner erred in assuming that the scheme of the Act does not permit exemption to the Trust which is having mixed objects religious and charitable. 4. The learned Commissioner ought to have appreciated the rationale of the decision of the Hon'ble Supreme Court in the case of CIT vs. Dawoodi Bohra Jamat (Civil Appeal) Nos. 2492 to 2571/2014, dated 20.02.2014 and ought not to have refused registration u/s 12AA. 5. The learned Commissioner erred in saying that the application in Form No.10AA is filed manually, therefore, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lar group of Christian community and was not for any general purposes. He also placed reliance upon the decision of the Hon'ble Kerala High Court in the case of A.Y Broadcast Foundation (2012) 21 Taxmann.com 533 (Ker.) wherein it was held that the telecasting and broadcasting of television and radio programmes cannot be treated as charitable activity. It was submitted that in the case of the assessee, one of the objectives of the assessee is "to promote Christian family values through all forms of media and for such purpose to produce and/or distribute audio and vides programmes and literature to be broadcast or circulated or both". He further placed reliance upon the decision of the Hon'ble Allahabad High Court in the case of Agarwal Sabha (365 ITR 244) that if the dominant object is to benefit a particular community, then registration u/s 12AA cannot be granted. According to him, since the objects of the assessee Trust before us is for the benefit of Christian community, it cannot be stated to be for general religious purposes. He also placed reliance upon the decision of the Hon'ble Supreme Court in the case of CIT vs.Dawoodi Bohra Jamat (Civil Appeal) Nos. 2492 to 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g to whatever community irrespective of caste, creed or religion. e) To develop institutions for the disabled belonging to any religion or ' caste and to provide education, food & clothing to them. f) To encourage handicrafts and culture. g) To establish and construct church's, and to get performed all daily prayers and worship and also keep such premises in neat, clean, sanitary and pleasant condition for worship. h) To take the programs aimed at inculcating cleanliness among people, both inside and outside their homes, and also take up programs for the promotions of body care and personality development. i) To render financial assistance to the poor and deserving people of any religion or caste to perform pilgrimage. j) The Trustees shall establish libraries for the general public and also book banks for lending text books for the deserving poor students of any religion or caste and such libraries established shall be in the name of "HOPE UNLIMITED CHURCH". q) To print, publish or issue and accept any books, literature, journals, magazines, pamphlets, advertisements, reports and lectures and other reading material for the diffusion of useful knowledge and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estricted to any particular religion would be sufficient to conclude that the entire purpose and activities of the Trust would be purely religious in colour". As regards the provisions of section 13(1)(b) of the Act, the Hon'ble Supreme Court held that "where a charitable and religious trust is only for the purpose of a particular community, it would not be eligible for exemption u/s 11 of the Act". The Coordinate Bench of the Tribunal in the case of M/s. Sri Visa Vadnagar Vanik Samaj vs. DIT (Supra) has considered that the objectives of the said Trust are not for general public but were for the purpose of Samaj to achieve all round welfare and unity amongst Sri Visa Vadnagar Vanik Samaj families residing in Hyderabad and therefore, it was held that the said Trust is not entitled for registration u/s 12A of the Act. In the case of Agarwal Sabha vs. CIT (Supra) also, the Hon'ble High Court held that considering that the dominant object underlying the constitution of Trust was for the benefit of only Agarwal Community and no documentary evidence had been produced to support that the Trust had carried out any activity of general public utility such as establishment of hospital ..... X X X X Extracts X X X X X X X X Extracts X X X X
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