2014 (11) TMI 1082

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....sp; ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE KS JHAVERI) 1. Being aggrieved and dissatisfied with the impugned order passed by the Income Tax Appellate Tribunal, Ahmedabad Bench 'SMC' (hereinafter referred to as ITAT) dated 10.03.2006 in ITA No. 2610/Ahd/2005 for the Assessment Year 2004-05, the revenue has preferred the present Tax Appeal. 2. This appeal was admitted on 27.06.2007 f....

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....AT has held that as the trust shows that it is public charitable trust, registration should be granted. Being aggrieved and dissatisfied with the impugned order passed by the ITAT, the revenue has preferred the present Tax Appeal for consideration of the aforesaid substantial question of law. 5. Mr. Manish Shah, learned advocate appearing on behalf of the respondent - assessee has submitted tha....

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....12. It is the analysis of these objects in the backdrop of fiscal jurisprudence which would illuminate the purpose behind the creation or establishment of the trust for either religious or charitable or both religious and charitable purpose. 5.1 The Supreme Court in the said decision held that the High Court had erred in refusing to interfere with the observations of the Tribunal in respect of ....

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.... channel the benefits to any community if not the Dawoodi Bohra Community and thus, would not fall under the provisions of section 13(1)(b) of the Act. In that view of the matter, the Supreme Court held that the respondent-trust was a charitable and religious trust which did not benefit any specific religious community and therefore, it could not be held that section 13(1)(b) of the Act would be a....