2013 (5) TMI 923

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..... Dhall, CIT(DR) O R D E R PER S.S. GODARA, JUDICIAL MEMBER The assessee/trust has preferred the instant appeal against the order of the Commissioner of Income Tax -I, Coimbatore dated 21.09.2012 in C.No. 127(251)/12A/CIT.I:CBE/12-13, rejecting its application for registration under section 12A of the Income Tax Act 1961 [in short the "Act"]. 2. The facts of the case are in a very narr....

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....ance with the tenets and principles of Dawat-e- Hadiyah. 4.5. To host and assist in arranging Niyaz (religious meals) on solemn occasions. 4.6. To promote, foster and support the development expansion, renovation and maintenance of Masjids, Mausoleums, Madrasahs, Jamaatkhanas, Darul Emarat (official residence of the Amil), Musafirkhanas (rest houses for pilgrims and travelers) an....

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....ound taken for refusal of registration is that the assessee advances interest free lending to the businessmen /women belong to bohra community and in the opinion of the CIT, the same does not amount to a religious activity. Therefore, the assessee is in appeal. 5. Before us, both parties reiterate their respective stands. The assessee has also filed a paper book comprising the following documen....

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.... order u/s. 12AA dated 30.01.2012 passed by CIT-I, Coimbatore in case of Appellant 07 Copy of order of Hon'ble ITAT, 'A' Bench, Chennai in case of Appellant (ITA No.634/Mds/2012) 08 Copy of judgement of Dawoodi Bohra Jamat and others Vs. CIT (317 ITR (AT)133 (Indore) 09 Copy of judgement of CIT Vs. Dawoodi Bohra Jamat (317 ITR 342) (MP). " In light thereof, it prays f....