2011 (6) TMI 950

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....e : Shri Albinus Tirkey ORDER PER G.D. AGARWAL, VICE-PRESIDENT : This is assessee's appeal against the order of learned Commissioner of Income Tax - III, Baroda dated 19-5-2009. 2. Though in the appeal, the assessee has raised several grounds, however, they are all against the rejection of the registration of the Trust by the CIT-III, Baroda. 3. At the time of hearing before us, it ....

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....y particular religious community or caste. That this provision will not be applicable for any trust or institution which is religious-cum-charitable trust. He referred to various objects of the trust and pointed out that some of the objects of the trust are for the particular religious community while other objects are for all community without any discrimination of caste or creed. In support of t....

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....f the trust are for the benefit of any particular religious community would not be a ground for refusal of the registration of the trust. He therefore submitted that the CIT may be directed to register the trust as per the assessee's application. The learned DR, on the other hand, relied upon the orders of the CIT and submitted that the trust is not entitled for registration under Section 12A a....

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....covenants of the trust deed it could be spelt out that not only to propagate Jainism or help and assist maintenance of the temple, sadhus, sadhvis, etc., yet other goals were set in the trust deed. The trust would then become a charitable trust and also a religious trust or it could be addressed as a charitable religious trust, and if that be so section 13(1)(b) would not be applicable." For ap....