TaxTMI 
TaxTMI 
2020 (11) TMI 959
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....d against the order of the ld. Commissioner of Income Tax (Exemptions), Pune dated 28.09.2017 passed u/s 12AA(1)(b)(ii) of the Income Tax Act, 1961 (for short "the Act") denying the registration u/s 12AA of the Act. 2. The appellant society raised the following grounds of appeal :- "1. On the basis of facts and in the circumstances of the case and as per law, the Commissioner of Income-Tax (Exe....
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.... be religious in nature and in the absence of dissolution clause of the trust had denied the registration vide order dated 28.09.2017. 4. Being aggrieved by the order of ld. Commissioner of Income Tax (Exemptions), the appellant society is before us in the present appeal. 5. Before us, when the matter was called none appeared on behalf of the assessee. On the other hand, ld. CIT-DR had relied on....
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....ude even trust for advancement of religious. The Hon'ble Supreme Court's decision was relied upon in the case of CIT vs. Barkate Saifiyah Society, 213 ITR 492 (Guj.) where it was held that the words "trust for charitable purposes" would include even trust for advancement of religious. The words "trust for charitable purposes" would also include even trust for advancement of religious in the follow....
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.... u/s 11 and 12 of the Act. One of those exception is that the exemption u/s 11 and 12 would not be available in case any income of trust or institution is created or established for the benefit of any particular religious, community or caste. The Hon'ble Supreme Court in the case of CIT vs. Dawoodi Bohra Jamat, 364 ITR 31 after exhaustively referring to the earlier precedent, held that where the o....