TaxTMI 
TaxTMI 
2015 (10) TMI 15
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....d 2011-12. 2. Brief facts of the case are that the assessee company was initially incorporated under section 25 of the Companies Act on 05.12.2002 vide CIN U91990TN2002NPL049996 with following objects: "1. To undertake charitable activities of all kinds including but not limited to providing medical and educational relief, work towards social causes, aid in upliftment of common man. 2. To strive for the relief of all persons who are in conditions of need, hardship, age or sickness in India. 3. To establish institutions for the advancement of public education in India for the development and growth of socially and economically backward sections of the society. 4. To aid and further the objects of ashrams, hostels, boarding hou....
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.... is registered as Public Charitable Trust to be charitable trust under section 12AA of the Income Tax Act, 1961. 6. For the year under consideration, the assessee has claimed exemption under section 11 of the Act, 1961. The Assessing Officer denied the claim of the assessee on the ground that the assessee got approval from the ld. DIT(E) by concealing relevant facts i.e. clause (5) of the object while making application for registration under section 12AA of the Act. According to the Assessing Officer, the assessee has been incorporated under section 25(8) of the Companies Act and also observed that the nature of activity as per the income and expenditure account is clearly religious in nature. The Assessing Officer came to a conclusion ....
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....has submitted that the assessee is a religious organization and running a TV channel called "GOD TV" and also submitted that it is not running particularly for the benefit of any particular religion. Therefore, section 13(1)(b) has no application and the assess is entitled for exemption under section 11 of the Act. He relied on the decision in the case of CIT v. Dawoodi Bohra Jamat [2014] 364 ITR 31(SC). 10. On the other hand, the ld. DR has submitted that the assessee, by filing its objects along with Form No. 10A, obtained a certificate as a charitable organization. Therefore, the assessee cannot claim now as a religious organization eligible for exemption under section 11 of the Act. 11. We have heard both sides, perused the materi....
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....ment of common man. 2. To strive for the relief of all persons who are in conditions of need, hardship, age or sickness in India. 3. To establish institutions for the advancement of public education in India for the development and growth of socially and economically backward sections of the society. 4. To aid and further the objects of ashrams, hostels, boarding houses, hospitals, homes for the weaker sections and refugees. 5. To sponsor television and radio programs, sponsor contents for the world wide web through all forms of media." The ld. DIT(E), by considering the above objects, issued a certificate by order dated 30.07.2004 as the assessee company is registered as a public charitable trust under section 12AA of the Ac....
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....ificate from the DIT(E) to treat the assessee as a religious trust. Under these facts and circumstances of the case, we hold that the assessee is a 'Public Charitable Trust' and therefore, the activities relating to religious are not eligible for exemption under section 11 of the Act. Thus, we find no infirmity in the order passed by the ld. CIT(A). 13. In so far as case law relied on by the ld. Counsel for the assessee in the case of CIT v. Dawoodi Bohra Jamat [2014] 364 ITR 31(SC), in the above case, the assessee is registered as a public religious trust. In the present case, the assessee is registered as a public charitable trust and the assessee carried only religious activities and no charitable activities are carried out. Therefore....