9911796707
TMI Blog2024 (9) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... KNOW] held that since provisions of Sections 11, 12 and 13 are intended for exercise of jurisdiction by an assessing officer (AO) in an assessment proceedings, the Commissioner (Exemption) is not competent to invoke such provisions for purpose of declining registration u/s 12A(1)(ac)(iii) of the Act. Therefore, we note that Section 13(1)(b) of the Act can be invoked only at the time of assessment and not at the time of registration u/s 12A(1)(ac)(iii) of the Act . We also note that when the assessee-trust under consideration, has large number of other objects, which are for benefit of general public, (apart from a few objects in the nature of religious), therefore registration should not be denied to the assessee-trust u/s 12A (1)(ac)(iii)of the Act, for that reliance is placed on the judgment of Bayath Kutchhi Oswal Jain Mahajan Trust [ 2016 (9) TMI 8 - GUJARAT HIGH COURT] Considering the above facts and circumstances, we set aside the order of Ld. CIT(E) and remit the matter back to the file of Ld. CIT(E), with the direction to grant the registration to the assessee-trust in accordance with law. For statistical purposes, the appeal of the assessee is allowed. - DR. ARJUN LAL SA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the assessee-trust and hence the assessee s application in Form No.10AB for registration u/s 12A(1)(ac)(iii) of the Act was rejected by the Ld. CIT(E). 4. Aggrieved by the order of Ld. CIT(E), the assessee-trust, is in appeal before us. 5. Shri Kalpesh Doshi, Learned Counsel for the assessee, took us through the paper book page no.22 and stated that objects of the assessee- trust are not only religious but charitable also. There are only few objects which are religious, however 90% of the objects of the assessee-trust are charitable in nature, which is evident from the objects of the trust-deed, which are reproduced below: 1. objectsrelating to the trust: (1) Bowing to Shri Sachay Mataji, Gadhvi and members of their sub-caste Mandhuda, Shakha, AlsuwaNukh, each followers, religious beliefs and other rituals. And to create facilities that can be celebrated at the Sthanak (Temple) of Sri Sachay Mataji without any problem or hesitation. (2) Celebrating Athama, Navratri and Patotsav every year and celebrating other auspicious festivals and events. (3) To celebrate social events and support such activities which increase intimacy, brotherhood, family spirit, sampa and love among the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have heard both the parties and carefully gone through the submission put forth on behalf of the assessee along with the documents furnished and the case laws relied upon, and perused the fact of the case including the findings of the ld CIT(E) and other materials brought on record. We find that Ld. CIT(E) heavily relied on the judgment of Hon ble Supreme Court in the case of CIT vs. Dawoodi Bohara Jamat (supra) wherein it was held that if a trust is a composite one, that is, it is for both, religious and charitable purposes, then it would not covered by the provisions of section 13(1)(b) of the Act. Therefore, the ratio laid down by the Hon ble Supreme Court in the case of CIT vs. Dawoodi Bohara Jamat (supra), does not cover the assessee-trust, under the provisions of section 13(1)(b) of the Act, as the assessee-trust is a composite one, that is, religious and charitable purposes ( mix objects), however, most of the objects of the assessee -trust are for charitable purposes, as noted by us from the objects of the assessee- trust, as cited in para No.5 of this order. 9. We find that assessee-trust under consideration was created on 5th October, 2018 and applied for registration u/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal was of the view that the Commissioner cannot mix the requirement of registration of a trust with that of granting exemption under Section 13 of the Act. 4. Learned counsel, Mrs. Mauna Bhatt for the department submitted that the Commissioner had correctly come to the conclusion that the objects and activities of the trust were confined for the benefit of a section of a religious community. In terms of the provisions contained in Section 13 of the Act therefore, such issue could have been examined even at the stage of granting or refusing registration by the Commissioner. 5. On the other hand, learned counsel, Mr. R. K. Patel for the assessee opposed the appeal contending that the Commissioner should at the objects and activities of the trust HC-NIC Page 2 of 8 Created On Tue Aug 30 20:07:48 IST 2016 O/TAXAP/568/2016 ORDER were confined for the benefit of religious community was incorrect. He drew our attention to the constitution of a trust and the objects specified therein. 6. As noted, in the present case the Commissioner referred to the social activities clause contained in the constitution of the trust to come to the conclusion that the objects of the trust were confined ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Culture : 1. To make efforts for the development and protection of Indian Culture 2. To do or help in such activities, which is socially prosperous for common people in the area of literature, culture, physical education, and in sports. 3. To give every help for encouragement of people who are interested and liking in culture and literature. 6. Others : 1. for development of institutions objects, make research, publicity and developmental works or to help any institution, person, doing such activity or with their help to plan Training Centres, camps, Lectures, meetings, gatherings and seminars and to print books and other literatures, publish it or exhibit. 2. To run Cow homes and do the activities of growth of cow. 3. To provide food, cloths, residence, financial help and other help to financially weak and needy persons. 4. During natural or manmade calamities, provide help to needy persons and domestic helpful animals and birds. 5. To do all activity of Jivdaya. 6. To do activities of service to human and animals over the objects mentioned above. 7. It can thus be seen that the Commissioner focused his attention to clause 4.2 of the objects of the trust to come to the conclusion ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
