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TMI Blog2024 (9) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... for benefit of only Jain community. CIT(E) has considered only clause-(F) and not the other clauses for proper appreciation of the issue. The objects also include medical help to the needy patients (clause-G), educational, occupational and medical help (clause-E), welfare activities for upliftment of general public (clause-D) etc. Hence, rejection of registration based on only one clause is not proper. Very premise for the Commissioner to come to the conclusion that the objects of the trust were confined for the benefit of a religious community, is incorrect. Thereafter to suggest that the activities were carried out only for such purposes would be entering in the realm of granting exemptions in terms of Section 13 of the Ac, which would be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubject, the learned Commissioner of Income Tax (Exemption) has erred in invoking the provisions of Section 13(1)(b) of the Act without considering that assessee-trust is religious-cum-charitable trust and section 13(1)(b) of the Act is applicable only to the charitable trust. 4. On the facts and in circumstances of the case as well as law on the subject, the learned Commissioner of Income Tax (Exemption) has erred in holding that assessee-trust has conducted specified violations as per the explanation to section 12AB(4) of the Act without considering that objects of assessee trust are not limited to benefit of people follow Jainism for a private group but is extended to all the people following Jainism. 5. Appellant craves leave to add, alt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Jamat 43 taxmann.com 243 (SC), the provisions of Sec.13(1)(b) would be applicable and accordingly, the applicant/assessee would not be eligible for exemption u/s 11 of the Act. He, therefore, held that assessee cannot be granted registration u/s 12A of the Act. He rejected the application filed in Form-10AB u/s 12A(i)(ac)(iii) of the Act and also cancelled the provisional registration. Aggrieved by the order of Ld.CIT(E), the appellant has filed present appeal before the Tribunal. 3. The Ld.AR for the assessee has filed paper book containing 42 pages including (i) submission before CIT(E); (ii) trust deed translated in English; (iii) From-10AB and (iv) copies of decisions in favour of assessee. He submitted that CIT(E) had rejected the obje ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the Jain saints, holy men and women and man and woman practicing penance may stay there comfortably and worship the God. More over to renovate old Jain temples. B. To set up religious paths alas for moral and spiritual upliftment. C. To express kindness towards animals and birds, set up asylums for weak and crippled birds and animals, cow asylums and homes for pigeons or to help them. D. To do all welfare activities for upliftment of the general public. To do whatever is required for their physical, mental, financial and spiritual advancement. To help the needier and such organizations. E. To provide educational, occupational and medical help especially to be useful for the people s financial development and making them financially in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of registration u/s 12A, therefore, matter would be restored to file of CIT(E), for de novo consideration. The facts of the above case are that assessee-trust filed application for registration of trust u/s 12AB of the Act in Form-10AB. The CIT(E) rejected the application of the assessee on the ground that objects of the assessee-trust are restricted to the benefit of a particular religious community or caste i.e., Leuva Patel Community. He invoked the provision of 13(1)(b) of the Act and rejected the registration of application. After referring to the decisions of the Hon ble Supreme Court cited supra and the decision of Hon ble jurisdictional High Court in cases of Leuva Patel Seva Samaj Trust (supra), CIT(E) vs. Bayath Kutchhi Dasha O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the above observations, 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 ground as mentioned in its order for rejecting the application filed by the assessee trust. 5.2 Since the facts of the present case are similar to the facts of the above case, following the reasons given in the above order, the matter is restored back to the file of CIT(E) for de novo consideration after giving adequate opportunity of hearing to the assessee. The assessee is directed to file necessary documents and evidence as needed by the CIT(E). For statistical purposes, the ground of appeal raised b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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