2017 (2) TMI 1310

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....fficer. 2. The brief facts of this case are that application in Form No. 10A seeing registration u/s 12AA of the Income Tax Act. 1961 was filed by the applicant on 25.02.2015. Thereafter a letter/notice No. 1371 dated 26.02.2015 was issued at the address provided in the application requiring the applicant to submit certain documents/explanations by 12.03.2015. In compliance to which Shri Rajesh Agarwal, CA&AR of the trust attended from time to time and filed written submission on 25.03.2015 and copy of vidhan and details of activities carried out by the trust. The details filed by the applicant alongwith application are examined Provisions of section 12AA stipulate the following conditions for Registration u/s 12AA of the IT Act ....

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....of hospitals, dharamshalas, libraries and schools - Whether, its application under section 12AA should be dismissed - held, yes (Para 9) (in favour of revenue) IT. Where dominant object underlying constitution of trust was for benefit of only Agrawal community, application for registration under section 12AA should be dismissed. Gowri Ashram - (2013) 36 taxman.com (Madras)/2013) 217 taxman 97 (Madras)/ (2013) 356 ITR 328 (Madras) - Section 2(15) read with section 12AA of the Income Tax Act, 1961 - Charitable purpose(Objects of general public utility)- Whether where assessee society was formed with an object to provide accommodation and facilities for performance of marriages and other auspicious functions to members of a particular communit....

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...., it is clear that the objects of the Trust/Society are not charitable in nature as they are for the benefit of the particular religious community. Therefore, the provisions of section 13(1)(b) are attracted and society cannot be held as charitable within the meaning of sec.2(15) of the I.T. Act. Based on the material available on record, I am satisfied that the objects of the Society are not charitable and therefore registration to the society is refused." There is no dispute with regard to the fact that as per definition of 'Charitable purpose' under section 2(15) includes relief of the poor, education, medical relief (preservation of environment(including watersheds, forests and wildlife) and reservation of monuments or places o....