2012 (6) TMI 875

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.... ORDER PER : T.R.Meena, Accountant Member This is an appeal at the behest of the assessee which has emanated from the order of DIT (Exm.), Ahmedabad, order dated 23.11.2011 for rejection of application for registration u/s 12AA(1)(b)(ii) of the IT Act. 2. The assessee had applied for registration u/s 12A of the IT Act in Form No.10A along with the certificate of registration by the Dy. Charity....

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....thin a certain geographical area. Finally, he observed that the benefit of Section 11 and 12 cannot be extended to the case where the Trust was created or established for the benefit of any particular religious community or caste u/s 13(1)(b). Thus, he rejected the registration application u/s 12AA(1)(b)(ii) of the IT Act. 3. The assessee is in appeal before us. The ld. Counsel for the assessee f....

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....the objects of the Trust is religious as well as charitable. She further referred the case of Ahmedabad 'C' Bench in case of Shiya Dawoodi Bohra Jamat v. CIT-III, Baroda, [2011] 15 taxmann.com 154 (Ahd.) in which the Trust was created for Dawoodi Bohra community and the benefit of the Trust was available to a section of people and was not confined to some specified individuals. The Tribunal held t....

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....area and benefit of the Trust are limited to particular or Jain sect even not other sect of the Jain community and the objects of the Trust are not public at large and the DIT(Exm.) has rightly rejected the registration. 5. We have perused the rejection order, submission made by ld. A.R. for the assessee, arguments of both the sides and gone through the details of the expenses. It appears from th....