TaxTMI 
TaxTMI 
2024 (3) TMI 376
X X X X Extracts X X X X
X X X X Extracts X X X X
....961 [hereinafter referred to as "the Act" for short]. 2. The assessee has raised the following grounds: "1 (a) The Order of CIT (Exemption) dated 29-12-2022 rejecting approval of Registration u/s. 12AB is bad in Law and Void since it has not been passed within 15 days of Last Hearing dated 30-11-2022. (b) Your Appellant submits that in view of binding Circular of Central Board of Direct Taxes bearing No.279/Misc 53/2003-ITJ dated 19-6-2015 and Instruction bearing No. 20/2003 dated 23/12 / 2003 the CIT (Exemption) was duty bound to pass order within 15 days which he has failed and therefore the same be cancelled and approval u/s. 12AB as per Form No.10B be granted. 2. (a) Without prejudice to above your Appellant submits that CIT(E) h....
X X X X Extracts X X X X
X X X X Extracts X X X X
....dustries Ltd. 358 ITR P. 295 and submits that in view of Principle of "consistency" which is fully applicable to the Appellants case the order of Commissioner rejecting u/s 80G(5) be cancelled and the Appellant be granted Renewal Registration u/s 80G(5) as per Law. 4. In view of above facts and circumstances, your Appellant submits that the order of CIT(E) under Appeal rejecting Registration u/s. 12AB be cancelled and he be directed to grant Exemption u/s. 80G as per Law, keeping in mind facts of the case and provisions of Law." 3. The brief facts of the case are that the assessee had filed an application seeking registration of the Trust under Section 12AB of the Act in Form No.10AB under Rule 17A of the I.T. Rules, 1962 on 06.06.2022, ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....y the assessee in Form No.10AB for registration u/s. 12AB of the Act was rejected by him finding that the objects of the assessee were for the benefit of a particular religious community or caste i.e. "Muslims". While taking this view, he derives support from the decision of the Hon'ble Apex Court in the case of CIT Vs. Dawoodi Bohara Jamat, 43 taxmann.com 243. 5. We have gone through the decision of Hon'ble Apex Court in the case of Dawoodi Bohara Jamat (supra) and we find that the ld. CIT(Exemption) has totally mis-appreciated the decision rendered by the Hon'ble Apex Court in the said case. The Hon'ble Apex Court, we find, in the said case had categorically held that Trust with charitable objects, which existed for the benefit of a part....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 7. The ld.CIT(Exemption), in the present case, we find, has only picked a portion of the order of the Hon'ble Apex Court, wherein it has been held that the provisions of section 13(1)(b) of the Act would be applicable to a trust with mixed objects i.e. both charitable and religious. But he has failed to take note of the finding of the Hon'ble Apex Court that section 13(1)(b) would apply only at the time of grant of exemption under section 11, and not at the time of grant of registration under section 12A of the Act. 8. Our view is further supported by the decision of the Hon'ble jurisdictional High Court in the case of CIT Vs. Bayath Kutchhi Dasa Oswal Jain Mahajan Trust, (2017) 8 ITR-OL 494 (Guj) wherein on the issue of denial of grant o....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... And to do every kind of charitable activities. 4. To make necessary arrangements for accommodation of poor people. 5. To help the Blind, Weak, Feverish people and those poor people who cannot run their lives. 6. To give Scholarships to Muslims Students for their studies and do make provisions so as they can get the religious education. 7. To give medical assistance in the events of requirement irrespective of caste and creed and to organise medical camps. 8. To help the poor, unhappy, orphan and economical poor classes and to help in burial and funerals 9. Cottage Industries, Rural Industries, Women Industries and to run each such activities to remove unemployment with the help of the government." 10. The Ld.CIT(Exemption) has....