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TMI Blog2024 (4) TMI 1051X X X X Extracts X X X X X X X X Extracts X X X X ..... e name Parul University Alumni Association on the basis of legal documents like Trust Registration Certificate and Memorandum of Association. Same documents were also filed with the application form applied in the same name for registration in Form 10AB. Hence, name of the assessee/applicant trust is consistent with it s legal entity and it has remained the same before all Government Authorities. In our considered view, the assessee/applicant trust has been able to reasonably explain the mismatch between the name as appearing in the legal documents submitted by the assessee/applicant trust before CIT (Exemptions) and the name as appearing in the PAN database. In view of the detailed explanation in support of the alleged mismatch given by the assessee/applicant trust, we are of the considered view that it is not a fit case where the application filed by the assessee/applicant trust can be summarily rejected only the ground of name mismatch alone. Accordingly, CIT (exemptions) is directed to examine this issue afresh after taking on record the detailed submissions filed by the assessee/applicant trust in support of this contention/issue. Objects of the assessee/applicant trust are no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in F.Y. 2021-2022. It has got provisional registration under sub-clause (vi) of clause (ac) of sub-Section (1) of Section 12A from A. Y. 2022-23 to A.Y. 2024-25 w.e.f. from 23.03.2022. The assessee / applicant Trust applied for regular registration by filling application in Form 10AB on 30.05.2023 electronically. Along with the application, appellant filed copy of Trust Deed, copy of Provisional Registration Certificate in Form 10AC, copy of Trust Registration Certificate under Bombay Public Trust Act, 1950 and Audited accounts for F.Y. 2021-2022. The application of the appellant for registration was however rejected by Ld. CIT(Exemptions) vide order dated 28.11.2023 firstly, on account of alleged name mismatch between the certificate of registration issued by the Charity Commissioner, Vadodara and the PAN database. Ld. CIT(E) observed that the name of the applicant in the certificate of registration issued by the Assistant Charity Commissioner Vadodara and Memorandum of Association is mentioned as "Parul University Bhutpurva Vidhyarthi Mandal". However, the name of the applicant trust as per PAN database is "Parul University Alumni Association". Secondly, CIT ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 01.04.2021 to 31.03.2023 from its members. Moreover, the welfare activities adopted for its members are in nature of services being rendered to members as are common in other welfare organizations, which could not be termed for general public utility and charitable purpose. Further, the Hon'ble Punjab & Haryana High Court in the case of CIT vs. Truck Operators Association reported in 9 taxmann.com 267 decided the matter in favour of revenue and held as under. "9. On examination of the objects and the purpose of the Association in the present case, it emerges that the respondent-Association is union of Truck Operators constituted for facilitating its members to carry on the trade of transportation and not to allow the outsider or non-member to undertake any business activity within the precincts of Hansi Town/village. The Association charges fees from its members before the transportation on the basis of the distance involved. The membership and payment of fees are mandatory and the element of voluntary contribution is missing. The association is vigorously pursuing transportation business by receiving freight charges on behalf of its members. The welfare activities adop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee/applicant trust has not changed but in translation from Gujarati to English, words in Gujarati "Bhutpurva Vidhyarthi Mandal" is translated in English as "Alumni Association". Instead of "Bhutpurva Vidhyarthi" the word "Alumni" is translated in English and for the word "Mandal", it is translated as "Association". Otherwise, the entity is the same as it is registered under the Bombay Public Trust Act, which is proved from the Trust Registration Number mentioned in Registration Certificate in Gujarati and translated in English. The Counsel for the assessee submitted that the applicant trust has got provisional registration in the name "Parul University Alumni Association" on the basis of legal documents like Trust Registration Certificate and Memorandum of Association. Same documents were also filed with the application form applied in the same name for registration in Form 10AB. Hence, it was submitted that name of the assessee/applicant trust is consistent with it's legal entity and it has remained the same before all Government Authorities. 6. In response, Ld. DR placed reliance on the observations ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficient if it reaches a sizable number of members of public. Further it was submitted by the Ld. Counsel for the assessee that in the case of CIT vs. Indian Sugar Mills Association [1974] 97 ITR 486 (SC) it was held that "the expression object of general public utility' is not restricted to objects beneficial to the whole of mankind or even all people living in particular country or province. It is sufficient if the intention is to benefit a section of the public as distinguished from specified individuals. The Section of the public sought to be benefited must undoubtedly be sufficiently defined and identifiable by some common quality of a public or impersonal nature; where there is no common quality uniting the potential beneficiaries into a class, it may not be regarded as valid." It was submitted that trust is inviting all students irrespective of any university to take the benefit of activities and not restricted to few individuals, hence benefit of objects of the trust relying on the above cited pronouncement cannot be said that it is for particular community and not for general public. The Ld. Counsel for the assessee placed reliance on the case of CIT vs. Surji ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13. In response, Ld. DR placed reliance on the observations made by CIT (Exemptions) in the order rejecting the application filed by the assessee/applicant trust. 14. We have heard the rival contentions and perused the material on record. 15. In our considered view, looking into the objects of the trust, it cannot be held that the assessee/applicant trust has been formed only for the benefit of a particular community only. Further, we also agree with the Counsel for the assessee that this aspect should be considered at the time of grant of exemption under Section 11 of the Act and the provisions of Section 13 should not be invoked at time of grant of registration under Section 12AA of the Act. In the result, the matter is being restored to the file of CIT (Exemptions) to examine the activities carried out the trust (since we observe that the trust has been recently formed/registered) and to carry out the requisite analysis whether the trust is engaged in carrying out genuine activities, so as to be eligible for grant of registration under Section 12AA of the Act. 16. In the result, Ground No. 2 of the assessee's appeal is allowed for statistical purposes. 17. In the result, th ..... 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