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TMI Blog2010 (7) TMI 1187X X X X Extracts X X X X X X X X Extracts X X X X ..... al cannot be looked in isolation. Even on a glimpse of statistics provided, we find that out of the total number of 685 students admitted in its Medical College, 195 students were from Hindu community, 24 from Muslim and the remaining were from various sects of Christian community. Likewise, the number of staffs employed in its various institutions such as Research Institute, Medical College, Hospital etc., we find that a fair number of staffs were from other communities too. This precisely contradicts the finding given by the Ld. DIT (E) in his impugned order that 80% of the total number of students from Christian community and the position of non-teaching staff were around 90% from its community and so on so forth. Assessee-trust has been serving the humanity in its noble profession rendering timely treatment to the needy without discriminating the caste, creed, community etc.- one should approach its cause with a wider perception rather than trying to read between the lines. Provisions of s.80G(5)(iii) cannot be applied to the instant case since the assessee trust s beneficiaries being the society at large and NOT to be beneficiary of Catholics alone as alleged by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y should be only of a particular caste or religion. All that was stated in the concluding portion of Object at para 3 was primarily for the benefit of Catholics; others may be admitted without distinction of caste and creed ; that the clause cannot be interpreted to mean that the society has been expressed for the benefit of Catholics only. The society has been brought into existence and administered by Catholic as a minority institution. The clause is only intended to convey that it is a minority institution under Article 30 of the Constitution of India. It was open to others without distinction of caste and creed as it was clearly and explicitly stated in the same sentence; (iii) in actual practice on an average 2000 patients were being treated daily and approximately 75 80% of such patients were from other communities; that the hospital was open to anybody without any distinction of caste or religion; (iv) admission to medical college was through an open competitive examination done in a transparent manner. The uniqueness and transparency of this admission has been endorsed and acclaimed by the Supreme Court where the Medical College was permitted to follow its ow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unity and caste and also erred in not appreciating the fact that there was no distinction of caste and creed to be the beneficiary of the assessee trust; - he had further erred in holding that some objects of the trust were not in accordance with the requirement of s. 80G(5)(iii) of the Act; that on a proper reading of the objects and the submissions of the assessee, it would be clear that there was no violation of the said section of the Act; - During the financial year 2008-09, out of 9,00,406 patients received treatments, 8,51,127 were non-Catholic/ nonChristians which accounted for 94.52%. Likewise for the FY 09-00, out of 9,07,641 patients who were treated in the assessee s hospital, the non-Christians were accounted for 8,50,146 and the percentage comes to 93.66%; - The objects of the MOA do not say that the assessee was exclusively for Catholics. Rule 51 of the rules and regulations of the assessee emphatically subscribes that [Source: Page 24 of PB AR]: The benefits of the Society shall be open to all irrespective of caste, creed or religion, in as much as it does not go against the main objective of the Society This amply denotes that the assessee has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... including students of non-minority community as also members of their own community from other States etc. 7.2. However, the moot point on hand for consideration is - whether the primary object of the assessee in para 3 of Memorandum of Association is in consonance with the s.80G (5) (iii) of the Act? 7.3. Even though the object was primarily for the benefit of Catholics, the objects do not expressly say so that the assessee-trust was exclusively for Catholics. This view is strongly supported by the statistics furnished during the course of hearing that in the financial year 2008-09, the assessee trust s hospital had treated 8,51,127 patients of non-Christian community out of 9,00,406 total patients received treatments which works out to 94.5%. Likewise, for the F.Y.2009-10, the total number of patients received various treatments from its hospital were 9,07,641, out of which, 8,50,146 patients were not belonging to the Christian community. This very fact belies the finding of the Ld. DIT(E) that the assessee-trust had served only its community and was being run for the benefit of Catholics. When the assessee-trust was established in sixties the very object must have been for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a detailed list of objects of the trust, and all those objects in categorical terms state, about the beneficiaries being the society at large, and does not confine to any particular caste, community, or even religion. (ii) In the case of Vimalabai Neelkanth Jatar Charitable Trust v. ITO (2005) 001 SOT 961 ( Pune) (Three Members Bench), the Hon ble Tribunal, after analyzing the issue at a greater length and also taking into account the various judicial pronouncements on a similar issue, had observed thus In the light of above discussion, we hold that only a preference was given to the students from Karhada or aiyyangar Brahmins other things being equal and the trust was not created or established or expressed for the benefit of any particular religious community or case. We accordingly hold that the learned CIT is not justified in refusing to register the trust under section 12A and to grant certificate under section 80G(5). He is directed to recognize the trust under section 12A and to grant certificate u/s 80G(5). (iii) The Hon ble jurisdictional High Court in the case of Ecumenical Christian Centre v. CIT, K-I 139 ITR 226 was of the view that - The Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X
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