2012 (5) TMI 742

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....haji P.Jacob, Addl. CIT O R D E R PER VIKAS AWASTHY, JUDICIAL MEMBER: The present appeal has been filed by the assessee trust against the order dated 31.01.2012 passed by the CIT-I, Coimbatore. 2. The assessee trust was constituted by deed on 11.4.2011 duly registered with Registrar, Peelamedu. The assessee filed an application before CIT-I, Coimbatore on 27.07.2011 seeking registratio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er:- "4.1 To advance, promote, propagate and preach the religion of Islam amongst the Dawoodi Bohras in conformity with al-Quran and Shariat Mohammediyah according to the doctrines and tenets of Dawat-e-Hadiyah. 4.2 To celebrate, arrange, participate and take leading and active interest in all religious and ceremonial functions, gatherings, majalis of Dawat e-Hadiyah and the birt....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ligious activities as per the directions of the Sole Trustee." 4. The Authorized Representative appearing on behalf of assessee submitted that similar trusts with identical objects have been recognized and registered as religious trusts by Director of Income Tax (Exemptions), Kolkata and CIT., Mysore. A copy of order of registration passed by Director of Income Tax (Exemptions), Kolkata dated 1....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ecord. We are of the opinion that trusts with similar objects have been granted registration under section 12AA of the Act. In order to meet the ends of justice, we set aside the impugned order dated 31.01.2012 passed by the CIT-I, Coimbatore and remit the matter back to the CIT-I, Coimbatore to decide the matter afresh after taking into consideration the order/registration certificates granted by....