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The case revolves around the cancellation of registration u/s 12AB and whether the trust's activities qualify as charitable or not. The Commissioner invoked Section 13(1)(b) to deny registration, citing that the trust deed's objects seem restricted to benefiting a particular religious community, the Jain community. However, the Tribunal observed that the Commissioner considered only one clause (F) and overlooked other clauses mentioning medical help to needy patients (G), educational, occupational, and medical aid (E), welfare activities for the general public's upliftment (D), etc. The Tribunal held that rejecting registration based solely on one clause is improper, as the trust's objects are not confined to benefiting only the Jain community. The matter was remanded to the Commissioner for fresh consideration after providing adequate opportunity of hearing to the assessee. The assessee's appeal was allowed for statistical purposes.
The case revolves around the cancellation of registration u/s 12AB and whether the trust's activities qualify as charitable or not. The Commissioner invoked Section 13(1)(b) to deny registration, citing that the trust deed's objects seem restricted to benefiting a particular religious community, the Jain community. However, the Tribunal observed that the Commissioner considered only one clause (F) and overlooked other clauses mentioning medical help to needy patients (G), educational, occupational, and medical aid (E), welfare activities for the general public's upliftment (D), etc. The Tribunal held that rejecting registration based solely on one clause is improper, as the trust's objects are not confined to benefiting only the Jain community. The matter was remanded to the Commissioner for fresh consideration after providing adequate opportunity of hearing to the assessee. The assessee's appeal was allowed for statistical purposes.
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