2022 (11) TMI 1054

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.... appeal:- "1. The learned CIT (Exemption), Ahmedabad erred in law by rejecting the application filed by the assessee U/S. 12AA as received by the office of CIT(Exemption), Ahmedabad on 27/03/2019. 2. The learned CIT (Exemption), Ahmedabad erred by refusing the application and rejecting it on a baseless understanding of the trust activities, by stating that the Trust's objects are restricted to particular community, i.e. Rajputs. The name of the trust itself is "Sarvajanik", and is created for the benefit of Public, and the reading of the Object clause(Clause No. 14 of the Trust Deed), it confers br objects such as promoting education by distributing prizes to encourage students coming first class, provision of medical ....

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.... grounds of appeal at any time up to the date of hearing of the appeal." 3. The brief facts of the case are that the assessee is a religious Trust created for the purpose of carrying on social, charity, religious and educational activities. The applicant made application for registration of the trust under section 12AA of the Act on 27 March 2019. However, Ld. CIT(Exemption) rejected the application filed by the assessee for the reason that the trust is established for the benefit of a particular community namely "Rajput" and not for general public. The Ld. CIT(Exemption) rejected the assessee's application with the following observations: "6. On verification of the details available on records as well as Self-Certified copy....

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....considered in Para 14 of the judgment by the Hon'ble Apex Court are reproduced for sake of convenience: xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx As discussed above, the applicant has failed to file documentary evidences to enable me to satisfy about the genuineness of its activities and to verify these activities are in consonance with its objects. 7. Looking to the above facts, I am unable to arrive at the satisfaction of the genuineness of the activities. Hence, the application filed in Form No. 10A for the approval u/s. 12AA of....