2012 (6) TMI 875

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt : Ms. Surbhi Sharma, Sr. D.R. 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 certif....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ted to the followers of this sect within 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al help for animals and birds and 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 specifie....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mently contended that the object, the 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 det....