2018 (5) TMI 1485

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....n u/s 12AA of the I.T. Act in the requisite Form 10A along with the copy of its trust deed stating the objects of the assessee's society. The ld. CIT(E) referring to the object clause of the assessee's trust deed stated that the samiti/trust has been created for the benefit of a particular religious community i.e. Jain Dharm. As the samiti is working for the benefit of a particular community, it violates the provisions of section 13(1)(b) of the Act and a charitable organization will lose the exemption u/s 11 if the income of utilized for the benefit of any particular religious community. It was further held by the ld. CIT(E) that after introduction of Section 12AA of sub-section (4), it is imperative to examined u/s 13(1)(b) of the Act at ....

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.... "advancement of general public utility", it was held by the ld. CIT(E) that the said clause is intended to serve public at charitable falling under the head "advancement of any other general public utility" which is totally missing in the case of applicant society. In light of above, given that the object of the assessee trust/society is for the benefit of particular community and taking into consideration, the provisions of Section 12AA(4) of the Act, the application of the assessee society for seeking registration u/s 12AA was rejected. 3. Being aggrieved the assessee is as appeal before us. During the course of hearing, the ld. AR referred to the object clause of the assessee trust and admitted that the objects of the assessee society ....

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....nstitution shall be made in Form 10A and drawing reference to the same, it was submitted that section 12A therefore, emphasis registration of not just a charitable trust but also a trust which is wholly religious in nature. 6. As far as the definition of charitable purpose as defined in section 2(15) of the Act is concerned, the ld. AR admitted that it is not a claim of the assessee society that it is carrying out any charitable activity. Accordingly, there is basis for the ld. CIT(E) to refer to the provisions of section 2(15) and in a particular to the clause relating to advancement of any object of general public utility. 7. Further, referring to the decision of the Coordinate Bench of the Tribunal, which has been relied upon by the ld....