2025 (2) TMI 601

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... For the Revenue : Shri Aarsi Prasad, CIT-DR ORDER PER SUCHITRA KAMBLE, JUDICIAL MEMBER: This appeal is filed by the Assessee against order dated 28.03.2024, passed by the CIT(Exemption), Ahmedabad. 2. The assessee has raised the following ground of appeal :- "1. That on facts, and in law, the learned CIT (Exemption) Ahmedabad has grievously erred in rejecting the applicati....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....aj and also it can be seen that out of total eleven objects of the Trust, the objects 1, 3, 4, 5, 8 & 9 are charitable in nature are found to be confined to the caste members of Patidar Samaj and not for general public. Thus, the CIT (Exemption) rejected the applicant's application and cancelled the provisional registration vide order dated 28.03.2024. The applicant filed appeal before us. 4. T....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rust is to help for distressed people without caste and creed, more specifically for social cause. Therefore, the finding of the CIT (Exemption) that some objects are for a particular community i.e. Patidar Samaj only is not justifiable for rejecting the application for registration of the Trust under Section 12A of the Act. The Ld. AR relied upon the decision of Hon'ble Apex Court in the case of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a) categorically observed that it is sufficient if intention to benefit a section of public as distinguished from a specified individual and that will not go beyond the purview of public connected together and society at large. The reliance on the decision of Tribunal in case of Brahmakshatriya Kanji Damji Hindu Sarvajanik Dharamshala Palitana (supra) has also mentioned the decision of CIT vs. Daw....