TaxTMI 
TaxTMI 
2024 (11) TMI 1255
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....crimination of caste, creed, sex and religion of any person. The Trust has been engaged in to charitable activities for the betterment of the society and every person in the society. 2.1. The assessee got provisional approval for Registration u/s. 12AB on 14-03-2022 from Ld. CIT(Exemption), Ahmedabad for the Asst. Years 2022-23 to 2024-25. It is thereafter, the assessee Trust made application for final Registration u/s. 12AB by filing Form 10AB on 23-09-2023. 2.2. The Ld. CIT(E) requested the assessee Trust to specifically submit the details and documents relating to the activities carried out by it and the objects of the Trust are meant for the benefit of its members only and not for the public at large, thus does not fall under the category of charitable object as per the provisions of Section 2(15) of the Act, thereby requested the assessee Trust as to why the application filed under Form 10AB for final registration should not be rejected. 3. In reply the assessee Trust submitted that the members of the association collect funds amongst them and utilise the same in functions like events, seminar, science fairs, educational fairs, book fairs, educational webinars, educat....
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....chievements and 15 India's 75th Republic Day by celebrating the occasion with utmost* pride and patriotism 26/01/2024 Indus Student Activity Cell (ISAC) and Rotaract Club of Indus University (RCIU) has arranged Blood donation camp 3.1. The members of the applicant trust has arranged the program for the alumni students with the theme of the tradition of India with the help of the old memory of the alumni members of the applicant trust. The whole program was arranged to appreciate the Indian culture. The members of the applicant trust has also participated in the clean India campaign in the nearer area of the Trust. The main object behind this campaign was to bring awareness in the people of village about cleanliness and the hygiene factors in life which leads to less decease and healthy life. The campaign was effective and useful to the general public which was again arranged in two parts to bring awareness and motivation to the people of villages. The members of the applicant trust along with some members has also organized literacy awareness program in some slum areas of the city. The main motive behind The education awareness is to....
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....dence to prove that it was established and also carrying on activities for the general public utility apart from medical relief etc. 3.2 That the in the facts and circumstances of the ld. CIT(Exem), ought not to have rejected the application for registration by mis-construing the object clause of the trust and disregarding the activities carried on by it which conclusively proved that the trust was established and carrying on for the advancement of general public utility and as such it was within the ambit of Sec. 2(15) of the Act. It is, therefore, prayed that the rejection of the application for registration and cancellation of the provisional registration by the CIT(Exem), may kindly be deleted. 6. We have heard rival parties and perused the materials placed on record. In our considered view, looking into the objects of the trust, it cannot be held that the assessee/applicant trust has been formed only for the benefit of a particular set of public namely alumni and faculty members of the University. Perusal of the activities carried out by the Trust as reproduced in the table at Paragraph 3 above namely Food Donation, Blood Donation, Women Empowerment, Engli....
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....ular country or province. It is sufficient if the intention is to benefit a section of the public as distinguished from specified individuals. The Section of the public sought to be benefited must undoubtedly be sufficiently defined and identifiable by some common quality of a public or impersonal nature, where there is no common quality uniting the potential beneficiaries into a class, it may not be regarded as valid." It was submitted that trust is inviting all students irrespective of any university to take the benefit of activities and not restricted to few individuals, hence benefit of objects of the trust relying on the above cited pronouncement cannot be said that it is for particular community and not for general public. The Ld. Counsel for the assessee placed reliance on the case of CIT v. Surji Devi Kunji Lal Jaipuria Charitable Trust 119901 87 CTR 211/186 ITR 725/53 Taxman 112 (Allahabad), wherein the High Court observed that giving financial help for the marriage of girls of a particular community would be considered as charitable purpose even if the beneficiaries were not necessarily poor. It was held that spending money in the marriages of girls of the Vasya community....