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TMI Blog2020 (8) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... ct of the Trust was restricted to a particular community namely 'Modh Vanik', to this effect that the Trust is to promote and develop for the local Morbi Modh Vanik families/guardians activities and by giving school books is helping to community persons. According to the Ld. CIT the Trustee created for the benefit for a particular community which does not endure for the benefit of the public and, therefore, provisions of under section 13(1)(b) of the Act are applicable. It was further pointed out by the Ld. CIT that the object of trust are educational and providing assistance to modh vanik children. The case of the assessee is this that the Trust came into existence on 07.09.1961 and registered under the Bombay Public Trust Act, 1961 on 03.03.1962. Since the Trust has come into existence before the commencement of the Income Tax Act, 1961 it will not be covered under section 13(1)(b) of the Act. Therefore, the finding of the Ld. CIT(A) that the trust was registered only on 29.11.2019 on the basis of registration certificate submitted by the appellant showing registration as on 24.11.2014 is not correct. The Ld. CIT was not satisfied on the intention of the assessee having charitabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per Circular No. G.K./18/2014/B.P.T./1096/25/E as it is evident from the translated copy of the said letter annexed at Page 5 of the note given by the assessee on 26.02.2020. Thus, the contention of the Ld. CIT that the Trust since was registered not on 03.03.1962 as claimed by the assessee but on 24.11.2014 is not correct. In fact, the Income Tax Act, 1961 came into force with effect from 01.04.1962 i.e. after the registration of the Act and hence the trust was already in existence before the Act came into force. Even assuming it can be denied under section 12AA of the Act for the failing to satisfy the conditions not having the object restricted to a particular community, the Explanation 2 of Sec. 13 gives a free hand to the assessee to claim the benefit as sought for. In this regard, we would like to reproduce the Explanation 2 of Sec. 13 of the Act:- "Explanation 2.- A trust or institution created or established for the benefit of Scheduled Castes, backward classes, Scheduled Tribes or women and children shall not be deemed to be a trust or institution created or established for the benefit of a religious community or caste within the meaning of clause (b) of sub-section (1). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ur shall be made by the Bench to pronounce the order within 60 days from the date on which the hearing of the case was concluded but, where it is not practicable so to do on the ground of exceptional and extraordinary circumstances of the case, the Bench shall fix a future day for pronouncement of the order, and such date shall not ordinarily (emphasis supplied by us now) be a day beyond a further period of 30 days and due notice of the day so fixed shall be given on the notice board. 8. Quite clearly, "ordinarily" the order on an appeal should be pronounced by the bench within no more than 90 days from the date of concluding the hearing. It is, however, important to note that the expression "ordinarily" has been used in the said rule itself. This rule was inserted as a result of directions of Hon'ble jurisdictional High Court in the case of Shivsagar Veg Restaurant Vs ACIT [(2009) 317 ITR 433 (Bom)] wherein Their Lordships had, inter alia, directed that "We, therefore, direct the President of the Appellate Tribunal to frame and lay down the guidelines in the similar lines as are laid down by the Apex Court in the case of Anil Rai (supra) and to issue appropriate administrative di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es extending the validity of all interim orders, has also observed that, "It is also clarified that while calculating time for disposal of matters made time-bound by this Court, the period for which the order dated 26th March 2020 continues to operate shall be added and time shall stand extended accordingly", and also observed that "arrangement continued by an order dated 26th March 2020 till 30th April 2020 shall continue further till 15th June 2020". It has been an unprecedented situation not only in India but all over the world. Government of India has, vide notification dated 19th February 2020, taken the stand that, the corona virus "should be considered a case of natural calamity and FMC (i.e. force majeure clause) may be invoked, wherever considered appropriate, following the due procedure...". The term 'force majeure' has been defined in Black's Law Dictionary, as 'an event or effect that can be neither anticipated nor controlled' When such is the position, and it is officially so notified by the Government of India and the Covid-19 epidemic has been notified as a disaster under the National Disaster Management Act, 2005, and also in the light of the discussions above, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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