2015 (10) TMI 1868

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....s appeal filed by the assessee is against the order of CIT-I, Pune dated 29.08.2013 passed under section 12AA(1)(b)(ii) of the Income-tax Act, 1961 read with Rule 17A of the Income-tax Rules, 1962. 2. The assessee has raised the following grounds of appeal:- 1. The learned Commissioner of Income Tax-I, Pune erred on facts and in law in rejected & hit Form No.10A by the provisions of section ....

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....IT -I, Pune. 5. Briefly, in the facts of the case, the assessee had moved an application in Form No.10A for grant of registration under section 12A of the Act. The Commissioner noted that the applicant trust was set up vide Trust Deed executed on 01.07.2010, which was registered under the Bombay Public Trusts Act, 1950. The applicant was asked to furnish certain documents, details and informati....

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....ing carried on by it. The applicant was also called upon to explain the objects which were neither wholly charitable nor wholly religious, but instead were mixed. In reply, the assessee stated that the religious objects in the trust deed were only meant to gather people and not to cater to any specific caste or religious group. Since its objects came within the ambit of expression "any other objec....

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....tians:- "14. To create high standard Christian philosophical Adhyathmic Music. 19. To provide guidance to addicted people through Bible and Free them from addiction. 21. To make efforts for creation of Christian Community as per Bible. 22. To spread the Religion of Christians." 7. The finding of the Commissioner in this regard was that where the objects of the trust were for the ben....