TaxTMI 
TaxTMI 
TaxTMI 
2015 (7) TMI 1327
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....thority is that the assessee, registered as a public charitable institution under the Societies Registration Act, 1860, has been declared as a Minority Educational Institution (MEI) within the meaning of section 2(g) of the National Commission for Minority Educational Institutions Act, 2004 (NCMEI Act) vide certificate dated 18.07.2004 to this effect issued by the National Commission for Minority Institutions (NCMI). The assessee runs and manages a school by the name St. Michael's High School at Patna. Clauses of its Memorandum as well as Rules and Regulations clearly point to it being established for the benefit of a particular religious community, i.e., the Christian community, so that section 13(1)(b) of the Act which reads as under, is attracted: '13. (1) Nothing contained in section 11 or section 12 shall operate so as to exclude from the total income of the previous year of the person in receipt thereof- (a) .................. (b) in the case of a trust for charitable purposes or a charitable institution created or established after the commencement of this Act, any income thereof if the trust or institution is created or established for the benefit of any particular....
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.... per the guidelines issued by the Hon'ble Apex Court. Accordingly, finding no right in respect of admission reserved or otherwise expressed in its charter, the tribunal in International School of Human Resources and Social Welfare Society (supra) found that the minority status itself would not be detrimental to its case for being not covered by section 13(1)(b) (refer para 5 of the said Order). 4.2 We may next consider the facts of the case. The Object clauses read as under: 3(b) Teach: To diffuse Social, Religious, Secular and Scientific Knowledge; As regards Education and Educational Institutions primarily for Catholic, and in addition for member of other communities, without distinction of cast or creed. 3(n) Resume: To do or cause to be done any or all such acts or things as are not contrary to the Constitution of the Society of Jesus nor to the Canon Law of the Catholic Church nor to the laws under which this Association is organized. Rules and Regulations: Preliminary:.............an words, terms, or expressions having a religious ecclesiastical bearing shall have the meaning attributed to them in the Canon Law of the Catholic Church and in the Constitution of t....
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.... the education, i.e., who stand to benefit there­from and to whom the same is targeted, i.e., its beneficiary. In this context, the expression 'in particular' came for the consideration by the Apex Court in CIT vs. Kamla Town Trust [1996] 217 ITR 699 (SC). In the facts of that case the object of the trust included construction of houses for workmen in general and, in particular, for the workmen, staff and other employees of the settler company. The Hon'ble Court observed that though the provision relating to workmen in general did constitute a charitable object, the words 'in particular for the workmen of the company', negatived its public character, so that the trust could not be considered to have been established wholly for charitable purposes. 4.4 We may finally consider the issue as to if the assessee could be denied registration in view of attraction of section 13(1)(b) of the Act, i.e., considering that the same is expressed to preclude sections 11 and 12 of the Act. We consider it as so in­as­much as the same forms an abiding or defining feature of the applicant, in which case, to what effect or purpose, one may ask, is the registration, i.e., if not toward gr....
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....e of Tamil Nadu [2002] 255 ITR 147 (SC)). Then, again, what prevents a trust/institution, expressly for the benefit of a particular religious community, in­as­much as it seeks to protect, serve and promote its interest, cater only thereto. That is, it cannot be said to violate the terms or the mandate of its charter when it, through its projects, programs or other undertakings, serves only the interest of the said particular community, even as other communities are not excluded. People drawn from a cross­section of the society, affiliated by a bond of religion, as its beneficiaries, would not adversely impact or detract from its public character (Ahmedabad Rana Caste Association vs. CIT [1971] 82 ITR 704 (SC)). The word 'only' thus is not required in its Memorandum, and the words 'in particular' serve the desired purpose well. Its membership inures only to and the management vests only in a restricted category of Christians, i.e., belonging to a particular religious Order. It is to serve the said community, which is only a particular religious community, that the assessee­society is formed and is being administered.' The observations under reference by the A....