TaxTMI 
TaxTMI 
2013 (11) TMI 899
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....one of the objects was to provide assistance on the occasion of marriage of girls belonging to Karikulam Parish. The ld. representative clarified that Karikulam is a place in the State of Kerala and 'parish' means the people attached to Karikulam church. According to the ld. representative, though the assistance on the occasion of marriage of girls is restricted to members of Karikulam Parish only, the other charitable activities are extended to entire general public. Therefore, according to the ld. representative, it cannot be said that the benefit of the trust was restricted to only a section of the people. 3. The ld. representative further submitted that the Allahabad High Court in CIT v. Bhartiya Khatri Sewa Trust [1994] 205 ITR 96 (....
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....the trust was restricted to a particular religion, that too, to the members of a particular church, viz. Karikulam Parish, it cannot be said that the activity of the trust is of charitable nature. 5. We have considered the rival submissions on either side and also perused the material available on record. Admittedly, one of the objects of the taxpayer trust restricts the utilisation of the funds to provide assistance to girls belonging to Karikulam Parish on the occasion of their marriage. As clarified by the ld. representative for the taxpayer, only members of the Karikulam Parish are eligible for assistance on the occasion of marriage. The question arises for consideration is when the benefit of the trust was restricted to a particular....
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....order; giving financial and other help on the occasion of marriage is regarded as a part of religious charitable activities. Therefore, the Allahabad High Court found that the taxpayer was eligible for registration as charitable institution. 8. We have also carefully gone through the judgment of the Apex Court in the case of Ahmedabad Rana Caste Association (supra). In the case before the Apex Court, the beneficiaries of the association were the members of the Rana caste or community, who are natives of Ahmedabad and other members of the community accepted by the caste according to its old custom and usage and staying in Ahmedabad. The Apex Court found that the mere fact that a person of Rane community, who was not an original native of ....
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....impugned order of the Administrative Commissioner, it appears that an enquiry was conducted through the Additional Commissioner, who filed a report saying that money was collected from members of the Karikulam church and the same was deposited in the taxpayer's bank account. At the time of marriage, the money was refunded to the respective lady member along with its interest. From the above, it appears that the taxpayer is not doing any charitable activity other than collecting money from the members of the Karikulam church and deposited the same in the bank account of the taxpayer trust. At the time of marriage of the lady members it was refunded along with interest. Moreover, copy of the report said to be filed by the Additional Commissio....