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TMI Blog2024 (11) TMI 1255X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel for the assessee that this aspect should be considered at the time of grant of exemption u/s 11 of the Act and the provisions of Section 13 should not be invoked at time of grant of registration u/s 12AA of the Act in the result. The impugned order is hereby set aside with a direction to CIT(E) to grant final registration u/s. 12AB of the Act. - Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member For the Assessee : Shri S. N. Divatia And Shri Samir Vora, A.R For the Revenue : Shri R.N. Dsouza, CIT-DR ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee as against the order dated 30.03.2024 passed by the Commissioner of Income Tax (Exemption), Ahmedabad denying Registration under section 12AB of the Income Tax Act, 1961 (hereinafter referred to as the Act ). 2. Brief facts of the case is that the assessee is a Trust registered under the provisions of Gujarat Public Trusts Act, 1950. The main objects of the Trust are educational, medical relief and charitable. The Trust is a non-government, non-political and non-profit organization devoted to the above objectives. The Trust is created for the benefit and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he aim off exploring the incorporation of and ancient scriptures teachings into daily Indian life 7 Momentous known KSHUDHAPOORTI occasion as distribution of an equivalent number meals, of nourishing 15/08/2023 8 Generously Contributed for the new library for the under privilege school children in Tramba village by Aimtron Foundation. 9 Rotaract Club visited Jivan Sandhya and arranged the Muskan Melo 12/10/2023 10 Vocal for Local Exhibition 07/11/2023 11 Swachh Bharat Abhiyan Week with a special celebration at Racharda Primary School an impactful Nukkad Natak 06/10/2023 12 Chhat ki Chahat creating 45 protective shelters for deserving families. Beyond just providing shelters 13 titled Sustainable Living Caring for Climate, featuring Miss Aarya 27/02/2024 Chavda, the youngest Indian to represent at UNESCO HQ in Paris at the ages of 9 and 12 27/02/2024 14 Indus Alumni Meet 2024, organized by Indus Alumni Association, nostalgic journey down memory lane, bringing together alumni, faculty, and staff of Indus University to celebrate their shared experiences achievements and 15 India's 75th Republic Day by celebrating the occasion with utmost* pride and patriotism 26/01/2024 Indus Stud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 5. Aggrieved against the same, the assessee is in appeal before us raising the following Grounds of Appeal: 1.1 The order passed by U/s.12AB passed on 30.03.2024 by CIT(Exem), Ahmedabad rejecting the application for registration of the appellant trust u/s 12A(1)(ac)(iii) of the Act and cancelling the provisional registration is wholly illegal, unlawful and against the principles of natural justice. 2.1 The ld. CIT(Exem), has grievously erred in law and or on facts in not appreciating fully and properly the submissions made and evidence produced by the appellant in support of the contention that it was a public charitable trust within the ambit of sec.2(15) of the Act so that it was entitled to registration u/s 12AB of the Act. 3.1 The ld. CIT(Exem), has grievously erred in law and or on facts in rejecting the application for registration u/s 12AB of the Act holding that the appellant trust was not for the benefit of public, though the appellant trust had produced enough evidence to prove that it was established and also carrying on activities for the general public utility apart from medical relief etc. 3.2 That the in the facts and circumstances of the ld. CIT(Exem), ought not t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ic or a Section of public as distinguished from an individual or group of individuals would be a charitable purpose as held in CIT. Ahmedabad Rana Caste Association [1973] 88 ITR 354(SC). It was further submitted before us that the expression 'public' includes cross section of public. It is well settled that for satisfying the requirements of Section 2(15), it is not necessary that the benefit should reach each and every poor person in the state or country . The court in the case of Girijan Co-operative Corporation Lid v. CIT [1989] 178 ITR 359(AP) held that it is sufficient 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 v. 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 identifiabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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