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TMI Blog2024 (8) TMI 534X X X X Extracts X X X X X X X X Extracts X X X X ..... ically held that the provisions of Section 13 would be attracted only at the time of assessment and not at the time of grant of registration. Thus, the matter is restored to the file of CIT (Exemptions), for de-novo consideration, after giving due opportunity of being heard and with the direction not to disentitle the assessee for grant of registration only on the grounds as mentioned in its order for rejecting the application filed by the assessee trust. Appeal filed by the assessee is allowed for statistical purposes. - SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER For the Appellant : Shri Mohit Balani, A.R. For the Respondent : Shri Vijay Kumar Jaiswal, CIT DR ORDER PER SIDDHARTHA NAUTIYAL - JU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the trust are open for all castes like Hindu, Muslim etc. The applicant also appended certain photographs to prove that the trust activities are not for particular religious community or caste, but is open for all people. Accordingly, the applicant submitted that the objects of the trust are both religious as well as charitable and are not restricted only for the benefit of a particular religious community. 4. However, CIT did not accept this contention of the applicant trust and dismissed the application for grant of final registration, with the following observations: 13. The Hon'ble Supreme Court in the case of Dawoodi Bohara Jamat (supra), which was rendered on 20.02.2014, wherein the Hon'ble Apex Court held that any trust whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ranted registration u/s 12A of the Act. 15. In view of the above, the present application filed in Form No.10AB u/s 12A(1)(ac)(iii) of the Act is rejected and provisional registration is also cancelled. 5. The assessee is in appeal before us against the aforesaid order passed by CIT dismissing the application for grant of final approval filed by the applicant trust. Before us, the counsel for the assessee submitted that the case of the assessee is squarely covered by various decisions rendered by the ITAT Ahmedabad, which on similar facts has held that the provisions of section 13(1)(b) of the Act, (which stipulates that the benefit of provisions of section 11 and 12 of the Act is not available in the case of a trust or a charitable institu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essment proceedings, Commissioner is not competent to invoke such provisions for purpose of declining registration under Section 12AA. In the case of St. Joseph Academy 50 taxmann.com 216 (Hyderabad - Trib.), the ITAT held that provisions of Section 13 can be invoked by Assessing Officer while framing assessment and not by Commissioner while considering application for registration under Section 12AA. 9. In view of the above judicial precedents, looking into the facts of the instant case, we are of the considered view that the provisions of Section 13 of the Act can be invoked only at the time of assessment and not at the time of grant of registration under Section 12A of the Act. Our view is further supported by the decision of the Hon' ..... X X X X Extracts X X X X X X X X Extracts X X X X
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