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of <h1>Trust's Appeal Allowed for Charitable Activities; Commissioner to Re-evaluate Trust's Objects</h1> <h3>Shree Vasupujya Swami Jain Derasar Trust Versus Commissioner of Income tax, Valsad</h3> Shree Vasupujya Swami Jain Derasar Trust Versus Commissioner of Income tax, Valsad - TMI Issues involved: Appeal against rejection of registration of trust u/s 12A of the Income-tax Act, 1961 by the Commissioner of Income-tax, Valsad.Ground 1: The Commissioner did not provide adequate hearing to the assessee, rendering the order legally flawed.Ground 2: The Commissioner wrongly rejected the application for registration u/s 12A of the Act.Ground 3: The Commissioner incorrectly applied conditions u/s 80G to the registration application u/s 12A.Ground 4: The rejection of registration u/s 12AA based on the trust being for religious purposes only was erroneous.The Appellate Tribunal noted that the assessee trust applied for registration u/s 12AA of the Act, which was rejected by the Commissioner on the grounds that the trust's objects were not charitable but for a specific community, Jain Swetamber. The Tribunal observed that the trust's main objects were religious in nature, which are considered charitable activities as per legal precedents. The Tribunal referred to relevant case laws to support the contention that religious activities can be construed as charitable. It was emphasized that the intention to benefit a section of the public is sufficient for serving a charitable purpose. The Tribunal found merit in the arguments presented by the trust's representative and directed the Commissioner to re-examine the matter, ensuring the genuineness of the trust's objects and activities. The Tribunal instructed the Commissioner to pass appropriate orders after allowing sufficient opportunity to the assessee trust.No additional grounds were raised, and hence, the Tribunal dismissed the residuary ground. The appeal was allowed for statistical purposes.The judgment was pronounced on 6-08-2010 by Shri Mukul Shrawat & Shri A N Pahuja, JJ.
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