TaxTMI 
TaxTMI 
TaxTMI 
2015 (8) TMI 183
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....efit of a particular religious community and therefore, under Section 13(1) (a) and (b) of the Act, it was not entitled to the benefit of Sections 11 or 12 for exclusion of the income. The following substantial question of law thus arises for consideration of this Court:- "i) Whether the educational society run by the particular community is debarred for registration under Section 12AA of the Act even if it is carrying out charitable activities which benefit the community at large including persons belonging to other religion?" The facts as per record would go on to show that the appellant society is registered with the Registrar of Societies under the Societies Registration Act, 1860 since 15.3.1976. On the strength of Memorandum of Association dated 22.3.2002 (Annexure A/4) it filed an application for registration as a charitable institution under Section 12AA of the Act on 30.10.2012. A show cause notice was issued on 21.3.2013 to the appellant that since the main purpose of the association was to run a school catering to Christian community as per its Memorandum of Association, how it was eligible for registration. In the reply dated 25.4.2013 (Annexure A/5), it was brought....
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....of imparting, education, primarily to children of Christian Minority Community, for when it was founded that is to provide a sound education on a "Christian" basis to every girl/boy who voluntarily joins the Schools, in Christian atmosphere of love and service to all, regardless of caste, creed, colour or distinction of any kind in order to produce enlightened and responsible citizens for India. OBJECTIVES In order to fulfill the above purpose of providing quality education in a Christian environment the Society of the Alexandra Schools, shall have the following objectives:- i) To manage and control, though a management committee, the Alexandra Schools, Amritsar as a Diocesan Institution of Diocese of Amritsar in the Church of North India and thereby as a Minority Institution falling under Article 30(i) of Constitution of India. ii) To present to all the Truth of God and his/her work as revealed in Jesus Christ. iii) To share this truth and understanding through instruction, personal relationship and the total programme of the schools. iv) To help each child discover and develop his/her potential as and individual by encouraging enquiry and creativity. v) To provide a....
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.... in writing registering the trust or institution; (ii) shall, if he is not so satisfied, pass an order in writing refusing to register the trust or institution, and a copy of such order shall be sent to the applicant: Provided that no order under sub-clause (ii) shall be passed unless the applicant has been given a reasonable opportunity of being heard. [(1A) All applications, pending before the [Principal Chief Commissioner or] Chief Commissioner on which no order has been passed under clause (b) of sub-section (1) before the 1st day of June, 1999, shall stand transferred on that day to the [Principal Commissioner or] Commissioner and the [Principal Commissioner or] Commissioner may proceed with such applications under that sub-section from the stage at which they were on that day.] (2) Every order granting or refusing registration under clause (b) of sub-section (1) shall be passed before the expiry of six months from the end of the month in which the application was received under clause (a) [or clause (aa) of sub-section (1)] of section 12A.] [(3) Where a trust or an institution has been granted registration under clause (b) of sub-section (1) [or has obtained registr....
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....d the argument that the Society was to benefit only a particular set of professionals and it was held that the association would organise seminars, conferences and workshops to educate the people of commercial laws, tax laws, auditing, accounting etc. which was charitable purpose as such. Recently the Apex Court in Commissioner of Income Tax Vs. Dawoodi Bohara Jamat (2014) 102 DTR Judgments 360 dismissed the plea of the department wherein it had objected to the registration granted to the said trust. The plea that the trust was mainly for the religious activities of a particular sect was rejected by noticing that there was provision of arranging religious education and to help the needy people for religious activities. It was held that by establishment of Madarsa or institution for imparting religious education, it could not be said that it was only for the benefit of a particular religion as such. Clause whereby it was provided that the help was to be provided to the needy for religious activities would not be sufficient to conclude that it was only purely religious in color and intent of the trust had to be seen and the purpose of religious and charity would overlap. Relevant ob....