2010 (8) TMI 937

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....R A N Pahuja:   This appeal by the assessee-trust against an order dated 27-11-2007 of the ld. Commissioner of Income-tax, Valsad , raises the following grounds: - 1 "The learned CIT has not given adequate opportunity of hearing to the assessee and therefore the order is bad in law, ab initio. 2 The learned CIT has erred in law and on facts in rejecting the application of the asse....

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....he concerned AO and conside ing the reply of the assessee, the CIT rejected application for registration on the ground that the objects and activities of the trust were for a particular community i.e jain swetamber and were not charitable in nature 3. The assessee trust is now in appeal before us against the aforesaid findings of the ld. CIT. At the outset, the ld. AR on behalf of the trust sub....

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....s and gone through the facts of the case. In terms of provisions of sec. 12AA of the Act, while examining the application of the assessee filed under s. 12A of the Act, the CIT has to satisfy himself regarding objects of the trust and the genuineness of its activities after making necessary enquiries ,if considered necessary. In the instant case, the ld. CIT declined registration on the ground tha....

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.... if the intention is to benefit, a section of the public as distinguished from a specific individual or person. It was also held that the section of the community sought to be benefited must be sufficiently defined and identifiable by some common quality of a public or impersonal nature. In view of the foregoing, we find merit in the undisputed contentions of the ld. AR on behalf of the trust and ....