2014 (12) TMI 1399

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....f appeal:- 1. That, the learned Commissioner of Income Tax 1, Rajkot has erred on facts and in law in rejecting the registration u/s.12A of the I.T.Act. 2. That, the finding of the learned CIT is not justified and required to be deleted. The appellant craves to add, alter, amend or delete any fo the above grounds of appeal. 2. Briefly stated facts are that the assessee-trust had made an application for registration u/s.12A of the Income Tax Act,1961 (hereinafter referred to as "the Act"). The said application was rejected by the ld.CIT vide his order dated 06.05.2014. 3. During the course of hearing, the ld.counsel for the assessee submitted that the ld.CIT is not justified in rejecting the application on th....

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.... the benefit of particular family. Further the beneficiaries are restricted to the family members, who are native of Kutch only. The Kadva Patidar Parwadiya family is not a group belonging to schedule caste, backward class, schedule tribes, hence the provisions of Exploration 2 appended below Sec. 13 are also not applicable to the trust. Under the circumstances, it is found that trust has been created for benefit of a particular family of Kutch region only. Hence, its objects are not of charitable nature. 5. As per the provisions of the I.T.Act, 1961, the Commissioner shall satisfy himself with regard to: i) Objects of the trust/institution and ii) Genuineness of its activities. In view of the above discussed f....

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....environment from getting polluted. To undertake activities to stop soil erosion and to stop destruction of forest. To undertake all the activities like plantation etc. to save the environment and to be helpful in all such activities. 5.2. From the Objects, it is clear that the assessee-trust, apart from benefitting a particular family, also have Objects which would benefit the public at large without being limited to a particular family or a community. The Hon'ble Apex Court in the case of CIT vs. Dawoodi Bohara Jamat(supra), held that where objects of assessee-trust exhibit dual tenor of religious and charitable purposes and activities, are not exclusively meant for a particular religious community, provisions of Section 13(1)(b) are no....