TaxTMI 
TaxTMI 
2025 (5) TMI 1303
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....0084 dated 23.09.2021. Thereafter, the Ld. CIT(E) received a proposal dated 18.07.2022 wherein the AO requested the CIT(E) for cancellation of the registration granted to the assessee on the various grounds. 4. After examination of the proposals so received by the CIT(E), a show cause notice dated 03.10.2022 was issued to the assessee asking it to explain as to why it should not be held that it had committed specified violation as provided in explanation to section 12AB(4) of the Income Tax Act, 1961. The assessee had made detailed submissions dated 27.10.2022 which is reproduced at pages 4 to 8 of the impugned order and after considering this reply of the assessee, the Ld. CIT(E) further raised queries in terms of the notice dated 10.04.2023. The assessee has finally made reply which is reproduced in para 8 at pages 10 to 12 of the order. Thereafter, the Ld. CIT(E) further sought information vide notice dated 09.06.2023. which were duly replied by assessee vide letter dt. 20.06.2023 wherein the assessee rebutted each and every allegation with regard to specified violation of Explanation (d) to Section 12AB(4) of the Act. The said reply is reproduced at pages 14 to 32 of the ord....
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....r the benefit of public at large irrespective of caste, creed or religion 4. The Id. CIT(E) failed to appreciate that the registration under section 12A of the Act and approval under section 80G of the Act as per new provisions applicable, has been granted for the asst. years 2022-23 to 2026-27 after considering the aims and objects and the activities of the Appellant. The Id. CIT(E) further failed to appreciate that the assessing officer has scrutinized the objects and activities of the Appellant in detail for asst. years 2012-13 and 2018-19 and granted the benefit of registration under section 12A of the Act, and therefore in the light of the said position, the proposal of the jurisdictional assessing officer to cancel registration and so also the order of the Id. CITIE are erroneous and unsustainable on facts and in law. 5. The Id. CIT(E) erred in holding that details of contributions received at places other than the head office casts serious doubts on genuineness of the activities of the assessee. The Id. CIT(E) ought to have appreciated that the Appellant raises donations through advertisements in newspapers and magazines with a request to donate directly in....
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....p for the benefit of all communities. The finding of the Id. CITE is incorrect and unsustainable on facts and in law in this regard. 12. The Id. CIT(E) erred in holding that the beneficiaries of Nagrik Vikas Kendra' belonged to a particular religious community. The Id. CIT(E) failed to appreciate that list of non-Muslim filed before the Id. CIT(E) clearly establish that the non-muslims have also benefited. 13. The Id.CIT(E) ought to have appreciated that the benefits under Nagrik Vikas Kendra' is open for all communities and as a matter of fact the benefit was provided to non-Muslims as well. The la. CIT(E) erred in not appreciating the fact that the Appellant does not discourage or reject this benefit for other communities and this activity is taken up for the benefit of all communities. The finding of the Id. CIT(E) is incorrect and unsustainable on facts and in law in this regard 14. The Id. CIT(E) erred in holding that the beneficiaries of low cost housing' belonged to a particular religious community. The Id CIT(E) failed to appreciate that list of non-Muslim filed before the Id. CIT(E) clearly establish that the non-Muslims have also ben....
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.... Appellant had not provided the complete details of cash deposits at AP Chapter, TSS nor the details of fee received at schools. The Id. CIT(E) ought to have appreciate that such details were provided in Annexure 16 filed before him. 22. The finding of the ld. CIT(E) in paragraph 11 of his order are incorrect and unsustainable on facts and in law. The Id. CIT(E) ought to have appreciated that there is not a single instance where the Appellant has discouraged or has rejected the application of an eligible beneficiary, on the ground of caste, creed or religion. The Id. CIT(E) ought to have appreciated that the eligible candidates from other communities who had applied were granted benefit under various activities run by the Appellant, and that if they the eligible candidates from other communities do not approach, the Appellant cannot be found fault with by casting aspersion of bias. For these and other grounds that may be urged with the leave of the Hon'ble ITAT, it is prayed that the appeal may be allowed." 8. All these grounds of appeal are revolving around two issues: (i) Withdrawal of registration granted u/s 12A with retrospective operation fro....
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....xemption w.e.f. Assessment Year 2018-19 and, he prayed for the confirmation of the order of Ld. CIT(E) in this regard. 11. We have heard the rival submissions and perused the material available on record. In the instant case the assessee was registered u/s 12A vide order dt. 29.05.2009 which stood cancelled by impugned order w.e.f. AY 2018-19. Further registration granted u/s 12A(1)(ac)(i) dt. 23.09.2021 is also cancelled w.e.f. AY 2022-23. Therefore, we first decide the issue whether the registration granted u/s 12A can be withdrawn with retrospective effect. 12. Through Finance Act, 2021 and Taxation and Other Law (Relaxation and Amendment of Certain Provision) Act, 2020, major changes were made with regard to the trust or institution registered under section 12AA of the Act where they were required to re-register itself before the specified dates provided u/s 12A(1)(ac) of the Act and sunset clause has been inserted under section 12AA(5) w.e.f. 01.04.2021 and new section 12AB has been inserted. Thereafter, vide Finance Act 2022 sub-section (4) of section 12AB was substituted w.e.f. 01.04.2022, according to which where registration has been granted u/s 12AB (1) or 12AA(1) (....
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....an for the objects of the trust or institution; or (b) the trust or institution has income from profits and gains of business which is not incidental to the attainment of its objectives or separate books of account are not maintained by such trust or institution in respect of the business which is incidental to the attainment of its objectives; or (c) the trust or institution has applied any part of its income from the property held under a trust for private religious purposes, which does not endure for the benefit of the public; or (d) the trust or institution established for charitable purpose created or established after the commencement of this Act, has applied any part of its income for the benefit of any particular religious community or caste; or (e) any activity being carried out by the trust or institution,- (i) is not genuine; or (ii) is not being carried out in accordance with all or any of the conditions subject to which it was registered; or if the trust or institution has not complied with the requirement of any other law, as referred to in item (B) of sub-clause (i) of clause (b) of sub-section (1), and the order,....
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.... given under section 10 (23C) (v) & 10 (23A) (via) of the Act of 1961, to the petitioner Trust with retrospective effect from the date of 01st April, 2006, was arbitrary in the face of the provisions of the Act of 1961; and therefore, cannot be deemed to be in consonance with any possible interpretation to be valid or legal. This court is of the opinion that the provisions of section 12AA (3) of the Act of 1961, empowers the Commissioner of Income Tax to initiate steps for cancellation of the registration of a Trust, but, the legislation had no intention of giving the said provision, a retrospective effect. For in such a situation, the same would have been clearly specified in the said provision. Interpretation of the said provision has to be harmonious rather than being prejudicial to the institutions as it would instigate and create a fear of the Income Tax Department. I find support in my opinion from the following cases with reference to the issue of cancellation or withdrawal of registration with retrospective effect: 17. The CBDT vide circular no. 11/2022 dt. 03.06.2022 explain the amendment and clearly observed that these amendments are effective from 1.4.2022, it reads a....
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....e Act, 2022, introduced the concept of "specified violations" under section 12AB(4), became effective only from April 1, 2022. Accordingly, order of ld. CIT(E) in cancelling the registration granted u/s 12A of the Act to the assessee society from AY 2018-19 is set aside and registration u/s 12A to the assessee is restored. The ground of appeal No. 1 of the assessee is allowed. 20. Now coming to the second issue i.e. withdrawal/cancellation of the registration w.e.f. Asst. Year 2022-23 granted u/s 12A(1)(ac)(i) of the Act vide Unique Registration Number AAATH7672RE20084 dated 23.09.2021. The grounds of appeal No.2 to 22 taken by the assessee are in relation to the withdrawal of exemption from Assessment Year 2022-23. Since all these grounds of appeal are interconnected and related to the issue of challenging the order of the ld. CIT(E) cancellation of registration granted u/s 12A(1)(ac)(i) of the Act, the same are dealt with together. 21. Briefly stated the facts are that the Ld. CIT(E) invoked the clause (d) of explanation of 12AB(4) on account of allegation that assessee has applied its income for the benefit of a particular religious community. The ld. CIT(E) further invoke....
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....e assessee society has also shared details of students ie, name, age etc. but has not shared the details of Aadhar Number. Again, It is important to note that all the students belong to a particular religious community. v. The assessee (HWF) claimed that it had organized various medical camps for medical assistance in slum areas on regular/periodic basis during this period. The said medical camps were organized in various locations in conjunction with some other organizations. However, the list of beneficiaries is not complete but whatever details have been shared shows that the beneficiaries belong to a particular religious community. vi The assessee (HWF) claimed that it had has conducted free Vaccination camps in collaboration with Delhi Govt. Vaccination camps were conducted in Uttar Pradesh also. Subject has shared neither evidence of expenses towards its activities nor the complete list of beneficiaries along with Aadhar/PAN. A general list with beneficiaries belonging to a particular religious community was furnished. vii. The assessee (HWF) claimed that it had has provided support to 13 poor patients who were not able to afford medical cost and re....
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....ucation support to orphan children. List of orphans was also shared for its claim for support. All the beneficiaries in this list belong to a particular religious community." 23. Thereafter, the Ld. CIT(E) has issued various notices and after considering the replies of the assessee filed from time to time, had hold that the assessee has violated the specified provisions as provided in Explanation (a), (d) and (e) of Section 12AB(4) and cancelled the registration granted u/s 12A(1)(ac)(i) of the Act w.e.f. AY 2022-2023. 24. Before us, the Ld. AR argued that before the Ld. CIT(E), assessee society has made pointwise rebuttal of all the allegation made by the AO in its proposal as well as by Ld. CIT(E) vide show cause notice for withdrawal of the application. He primarily relied on such submissions which are as under: "Respectfully we are submitting reply to the letter referred to above as a show cause notice for the alleged violation of the provisions of explanation (d) of section 12AB (4) of the Income Tax Act. 1961 Your letter is based on the report of Jurisdictional Assessing Officer (JAO) saying that we applied our income for the benefit of a particular religious c....
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....nstitution and the explanation (d) of section 12AB(4) [of] the Act is concerned with application of income. As regards application of our income the contention that "all" incomes have been applied for the benefit of "Muslim community only" is not true, as we are submitting herein under Application of Our Income Our major round the year activity is relating to education. We are running schools by either adopting existing facilities and developing the same or getting lands on lease and constructing school buildings. We are perusing CBSE/State curriculum open to all communities. Our school in Guwahati has got CBSE affiliation and is running up to high schools with considerable students belonging to non-Muslim communities too. In other cases, we have applied for the registration and our applications are in various stages of registration processes. POINTWISE REPLIES Regarding Scholarships We provided scholarships both under special and general categories. The report of the JIO says that all the beneficiaries belong to members of a particular religious community. This inference is incorrect. We are providing list of students who does ....
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.... referred to in your letter. We have also indicated the references of page numbers and serial numbers from the copy we submitted in assessment u/s 1319(1A) of the IT Act. Regarding Medical Support to poor patients The JAO reported that out of 13 poor patients we did not provide ID proofs for verification. We are enclosing ID proofs of some of these beneficiaries as Annexure- VI. In support of our behavior in this regard and the recognition of our services by district authorities we are submitting as Annexure - VII, documents, including ID proofs relating to such services done after reference by the district authorities. The photographs include that of District Magistrate and Additional District Magistrates of South East Delhi Regarding Drinking Water Projects We installed drinking water facilities through contractors after TDS, The costs of this services are appearing in the audited accounts already submitted during the investigation. As regards the report that 'facility of drinking water was...extended to a particular religious community' we submit that it is not true. Drinking water facilities, like hand pumps, are meant for co....
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.... u/s 131(14) and we have cross reference of those submissions. Further, we added additional names with IDs and photographs of distribution of the ration kits. These photographs include the cases of distributing the kits from Mandirs, as a central place from which distribution to the needy in non-Muslim areas were done, involving community and religious leaders. Regarding Education Support to Orphans JAO reported, "all the beneficiaries in this list belong to a particular religious community." We are submitting list of six students belonging to other communities, marked as Annexure-XII. This number has been increasing over the years, as shown in the list. IDs of the beneficiaries are also submitted. Other Activities We are submitting proof of our application of income for construction of toilets to families against applications stating that houses of the applicants do not have toilets. Copies of eleven such applications, cheques paid and IDs are enclosed, marked as Annexure XIII. Their religious identities are obvious and these obviate the impression created by the JAO Our main and routine activity comprises education related services and....
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....are given to UG/PG students pursuing social science subjects, for giving the scholarship, the HWF calls for application from students through social media and website, shortlists the applicants based on the marks obtained in last exams, and their need based on family financial background. After interviews and thorough verification of documents and information provided by the shortlisted applicants. selection committee finalizes list of students to whom scholarship will be given. Along with application students are providing mark list of qualifying examination, id proof, admission proof, and declaration about the financial condition of the family. Scholarships are distributed to students in public programs. Attached (List of students who have been awarded scholarships, amount paid to them and confirmation from awardees), for the financial Year 2017-18 to 2021-22. (Annexure 8a to Annexure 8g) ix. We have not published any paid advertisement for scholarship schemes in print and electronic media, x. Conditions with the scholarship attached. (Annexure 10) xi. In some photographs of drinking water project, it has been mentioned that the project is sponsored by ....
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.... houses built by the society along with list of beneficiaries and expenses incurred. attached for the financial Year 2017-18 to 2021-22. (Annexure 13) xiv. There are various government schemes launched for the benefit of socially backward people. Many socially and educationally backward people are missing such benefits because of not having the knowledge about the schemes, how to apply for them, or not having the sufficient document for applying. Nagrik Vikas Kendra (NVK) works as a bridging agency between different government departments and the downtrodden people to avail them the benefit of such government schemes. Such Government schemes include Ghar Souchola Minority scholarship to poor meritorious, Begham Hazrat Scholarship, BPL Rashun Card, Sukunya Smridhi Yojna, Old age pension, PM Kisan Samman Nidhi, PMAY etc. NVKS are not only creating awareness among the masses but support the beneficiaries until they receive the final output in the form of money or document. Some of the people are not having basic documents for applying for the schemes. NVKs also help them make Aadhar, ration cards, bank account, etc. Attached List of 39 Nagrik Vikas Kendra in 12 states, list o....
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.... In conformity with the above, the main object of the society shall be:- (a) General ................. (b) Education ................. B) For attaining the aims & objects of the Trust, the assessee Society has created a website having the web address www.hwfindia.org for raising funds for various activities detailed herein below:- ..................... The assessee organization plans its activities periodically over a period of 10 years earlier known as Vision 2016 and then again reviewed by Vision 2026. The scanned profile (web page) of the website as is available on the website is enclosed herewith marked as Annexure-2(Colly.) from which it is apparent that no funds have been invited or raised from any particular community or caste, similarly, no funds have Page 14 of 39 been proposed to be utilized for the benefit of any particular community or caste. The said facts are appearing in the website under the following headings:- a. Home b. What we do c. Where we work d. Programs & Activities The bank particulars for making the payments for the respective proj....
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....tion, we help the poor people who themselves approach the organization voluntarily for seeking help and the organization never brings such poor people from a particular community or caste - It is a matter of record that the assessee organization has never denied any needy or poor deserving person of/from any community or caste who desired help from the organization and therefore, the question of serving any person from any particular community does not arise which is a matter of record Whosoever comes, the organization provide the help irrespective of keeping the community or caste in view. C) The assessee organization has been granted registration /s 12A of the Income Tax Act, 1961 right from AY 2009-10 vide registration bearing no. NQ.DTT (E)/2009-10/DEL-HR20013-29052009/214 dated 29.05.2009 after having examined the aims & objects as well as the activities of the organization by the Ld. DIT(E), Delhi and accordingly, the benefit of deduction u/s 80G of the Act was also granted for AY 2009-10 το ΑΥ 2010-11 and thereafter on perpetual basis vide separate notification issued by CBDT to this effect. The copies of such orders for registration are en....
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.... and regulations of the applicant, prior approval of the Commissioner of Income Tax shall be sought along with the draft of the amended deed and no such amendment shall be effected until and unless the approval is accorded. b. In the event of dissolution, surplus and assets shall be given to an organization, which has similar objects and no part of the same will go directly or indirectly to anybody specified in section 13(3) of the Income Tax Act, 1961. c. In case the trust/institution is converted into any form, merged into any other entity or dissolved in any previous year in terms of provisions of section 115TD, the applicant shall be liable to pay tax and interest in respect of accreted income within specified time as per provisions of section 115TD to 115TF of the Income Tax Act, 1961 unless the application for fresh registration under section 12AB for the said previous year is granted by the Commissioner. d. The Society/Institution should quote the PAN in all its communications with the Department. e. The registration u's 12AB of the Income Tax Act, 1961 does not automatically confer any right on the donors to claim deduction als 80G. ....
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....authority is satisfied that activities of the Trust/ Institution/ Non Profit Company are not genuine or are not being carried out in accordance with the objects of the Trust/ Institution/ Non Profit Company. n. If it is found later on that the registration has been obtained fraudulently by misrepresentation or suppression of any fact, the registration so granted is liable to be cancelled as per the provision u/s section 12AB(4) of the Act. o. This certificate cannot be used as a basis for claiming non-deduction of tax at source in respect of investments etc., relating to the Trust/ Institution. p. All the Public Money so received including for Corpus or any contribution shall be routed through a Bank Account whose number shall be communicated to Office of the Jurisdictional Commissioner of Income Tax. q. The applicant shall comply with the provisions of the Income Tax Act, 1961 read with the Income Tax Rules, 1962. r. The registration and the Unique registration number has been instantly granted and if. at any point of time, it is noticed that form for registration has not been duly filled in by not providing, fully or partly, or by prov....
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....emorandum of Association of the assessee Trust. There is no alteration in objects whatsoever with regard to the definition of "charitable purpose" under the Act and in conformity with the requirement of continuity of registration h. The assessee Society has been maintaining/maintained accounts regularly and the same have been duly audited in accordance with the provisions of the section 124(1)(b) of the Income Tax Act, 1961. The copy of such audited accounts are duly being furnished to the Assessing Officer year by year. All the activities of the assessee Society are duly being disclosed on the website of the assessee Society as already indicated at para (B) above. i. The assessee Society has been filing its return of income every year within the time limit prescribed under the Income Tax Act, 1961, last filed for AY 2022-23, the copy of the same along with evidence of having filed the Audit Report on Form- 10B u/s 12A(1)(b) of the Act are enclosed herewith vide Annexure-7(Colly.). j. No business activity was carried out by the assessee organization any time till the date of this letter right since inception of the Trust. k. The registered office....
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....ted 23.09.2021 vide clause 9 of such orders after having fully satisfied with regard to the compliance of the conditions contained in clause 10 of such orders (also elaborated above with regard to the same-sub-clause-wise (a) to (r) above) & therefore, the reason as to why the notice u/s 12AB(4) of the Act has been issued all of a sudden on one fine morning remained unascertained and that 100 after due examination of the activities of the Society time & again after having been fully satisfied with regard to the activities of the Society as well as to the fact that all the conditions as contained in clause 9 & 10 of the orders dated 23.09.2021 have duly been complied with. In view of the above facts, there is no occasion for issuance of any notice u/s 124B(4) of the Act particularly when the assessee organization is engaged in the charitable activities in accordance with the definition of Sec. 2(15) of the Act and such activities are being carried out for the benefit of the public at large as already stated in paras (A) & (B) above in addition to the fact that all the terms & conditions as stated at clause 10 with its sub clauses (a) to (r) have duly been complied with by t....
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..... Human Welfare Trust, Chennai c. Human Welfare Forum d. Human Welfare Council e. Human Welfare Foundation (having office at 33, DDA Flats Si, DDA Flats, Block J 2. Doctor Ambedkar Nagar, Madangir, New Delhi, Delhi 110062) f. Human Welfare Society(having office at B-142, Ground Floor, Hari Nagar. New Delhi, Delhi 110064) g. Human Care & Welfare Foundation h. Human Welfare Society i. Human Welfare Welfare Trust j. Human Rights Welfare Organization k. Human Care Social Welfare Society NGO Established in 1994 and headquartered in Delhi, Human Welfare Society has been functioning as a Public Charitable Society registered under the Indian Society Act, with registration number 1749. HWT is also registered under the Foreign Contribution Regulation Act (FCRA) (registration number: 231660750) enabling it to receive and utilize foreign funds. It is also registered under IT sections 12A and 80G. As part of its ambitious flagship project "Vision 2026", HWT is primarily engaged in carrying out charity and social welfare activities across India aiming to improve the quality of life for the deprived....
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.... are from all caste the evidences in respect of the same are enclosed and marked as Annexure-10(Colly) m. The assessee Society also provide Scholarships to the students which are also provided by way of un application-based system. The applications for Scholarship are invited by way of an advertisement posted on the website, Facebook, Instagram & other social media platforms of the Society which can be accessed by any person. Again, the same process is followed as stated at Para-2 Above. In this system as well, the applicants whose applications are received by the Assessee Society are provided Scholarships irrespective of their caste or religion. The copies of such advertisements & some scholarship applications are enclosed herewith marked as Annexure-11(Colly.) iv Besides promoting education, the assessee Society also engage in other well being activities as well such as drinking water facility, orphan care, skills development, housing development, self-employment support, helping the underprivileged section during emergencies (such as Flood, Corona-Covid-19, etc.), medical vans among many others. These activities are also undertaken based on the requests or appl....
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....ctive of their caste, race or religion. It is also worthwhile to mention here that the Society has an application based mechanism of providing relief to the poor, who so ever comes for help, the Society makes its best possible efforts to help them and the Society is not going (running) after the people to help them rather the people who are in need comes for seeking help from the Trust, So it is totally wrong to say that the Society is working towards the benefit of a particular religious community or caste as Society is not going after the people and also not promoting or doing any religious activities and therefore, the allegation so being made by your good-self is absolutely wrong and under sheer misconception, 5) Further to the above, as per the income tax law as well, the allegation made by your good-self is totally on the wrong footing in view of the following:- a) That the assessee Society has been created & established vide Society Deed dated 04.12.2008 with the purpose for the overall upliftment of the impoverished (poor) and not for promoting any religious purpose or for performing religious activities. b) That the assessee Society has worked to....
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....e across the nation just on the basis of wrong assumption or presumption. f) Without prejudice to above, even otherwise on merit, only for the purpose of academic discussion if a charitable institution is working towards the betterment of backward people of the country who are deprived of the basic facilities due to the unavailability of the proper resources like drinking water, proper sanitary facilities, education, etc. and the majority of the beneficiaries of such facilities coincidently belong to a particular religious community or caste, then how far it is fair to withdraw the exemption just on the basis of the fact that the beneficiaries belong to a particular religious community or caste despite of no intention of the organization to serve any particular community or caste even though such beneficiaries & people of this country are poor, impoverished, unprivileged and deprived of the basic facilities - This can never be the intention of the law of this country. g) That apart from above, there has been no infringement of the provisions of Sec. 13 of the Act and no part nor even a single penny has been used for any purpose other than for achieving the charita....
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....) to 21 (ei to ex) total annexures-41] Orphan Care Program 22 [with its sub-annexure -22 (ai to aii) to 22(ei to eiii) Total annexure-15] Drinking Water Project 23 Low-Cost Housing Projects 24 Nagrik Vikas Kendra Project 25 [with its sub-annexure-25(a) to 25 (e)] Health Care Project 26 [with its sub-annexure -26(a) to 26 (d)] Self-Employment Program 27 [with its sub-annexure-27(a) to 27(d)] Corona (Covid-19) 28 v. With regard to Scholarship Refundable, we just say so in our advertisements in order to create a moral responsibility of the awardees for their social commitments, we have not received any refund or any amount of scholarship earlier awarded from any student either in the past or as u refund till date. vi. Scholarships are distributed to students in public programs through account payee cheques only. But in one case, we have provided air ticket to Ms. Daya Aruna research scholar in department of Hindi, Jamia Milia Islamia, New Delhi, for attending 25th European Conference on South Asian Studies (ECSAS) Paris, France. Conference was self-sponsored for which the payment was made directly by the assessee org....
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....ntinuation proof every year for next year support. We also organize motivational programs, career guidance and counselling programs along with cheque distribution. We do not run any orphanage institution directly and as such no permission is required. Supporting documents and information as desired already provided vide Annexure-21 under the head "Orphan Care Program" under clause (iv) above. d) As per schedule of depreciation for the AY 2022-23, the amount of Rs. 2.19,09,518/- as alleged to be a sale/transfer, in fact, the figure appearing in Building WIP has been transferred to Building Account on completion of the same. The supporting evidence in respect of the same is enclosed herewith marked as Annexure-30 e) Major source of cash receipts which are deposited in banks are donations and tuition and other fees received from students of our schools. Details relating to cash deposits are covered in the Annexure-16 with its sub-annexures 16(a) to 16(e) already reported at item (1) above. f) We provide advances for implementation of the respective Projects which are adjusted after the requisite details of the money spent or utilization the....
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....hrough a Selection Committee specifically constituted for the said purpose. It is wrong to state that the beneficiaries belong to a particular religious community, some of the instances evidencing the fact that the help in respect of the above have also been allowed to various communities for which ID copy, copy of cheque, receipts by the beneficiary who do not belong to the particular religious community as already provided vide Annexure-12(Colly.) above 5) We have created some centres as Nagrik Vikas Kendra wherein we collect information about government-sponsored schemes and share the same to visitors. These are in the nature on enquiry and guidance centres wherein we do not give any pecuniary or non-pecuniary benefit to any person but maintains a proper register wherein the name of the visitor & his contact numbers are duly appearing. We never felt it necessary to collect PAN or AADHAR particulars of such visitors. Now on your insistence we have approached some of those persons who visited earlier to our centres for seeking help & assistance to avail the benefit under the aforesaid schemes, a list of the beneficiaries wherein the particulars of names, their IDs. contac....
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....applied for the benefit of public at large coming fromall the section of the society. However, since the area of the operation of the assessee is in the localities where major population belongs to a particular community, therefore, by default the beneficiaries are from such community. The Ld. AR further submitted that assessee has never restricted its benefit for a particular community nor any instance was brought on record by the Ld. CIT(E) which could prove that the assessee society has restricted people from other communities rather its income was applied without any discrimination of casts or creeds. Ld. AR, therefore, prayed that the registration granted u/s 12A(1)(ac)(i) of the Act be restored. 28. The Ld. AR also placed reliance on the judgment of Hon'ble Supreme Court in the case of CIT vs. Dawoodi Bohara Jamat reported 364 ITR 31 (SC) wherein it is held that where object and purpose of the assessee trust clearly demonstrate that activities of the trust though both charitable and religious are not exclusively meant for a particular religious community, therefore, section 13(1)(b) of the Act is not attracted to the assessee trust, hence, it would be eligible for claim of....
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....quire property for the sole use for public good by making it available for public purpose." 31. From the perusal of the objects of the assessee trust, we find that the society was created to serve general public at large where its objects are of all around development of every corner of the society irrespective of caste, creed and religion and to carry out activities for improving humanitarian quality of life. The objects provide establishment, administration and maintaining of educations institutions of very kind for the weaker section of the society. They further provide medical facilities where people from all the communities are welcome. Assessee society further provides relief to poor which include financial assistance, free food, Shelter and further providing self-employment scheme. From the perusal these objects, it is clear that the appellant society is engaged in the providing charitable activities as defined in section 2(15) of the Act. It is also seen that that the assessee society is providing education where the schools are being run by adopting the existing facility and further developing by getting lease and constructing building. The assessee society having CBSE ....
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....cement of any other object of general public utility. A catena of decisions of this Court which have interpreted the said provision and especially the expression "any other object of general public utility" have observed that the said expression is of the widest connotation. The word "general" in the said expression means pertaining to a whole class. [CIT vs. Gujarat Maritime Board (2008) 214 CTR (SC) 81: (2007) 14 SCC 704]. Therefore, advancement of any object of benefit to the public or a section of the public as distinguished from benefit to an individual or a group of individuals would be a charitable purpose. [CIT vs. Ahmedabad Rana Caste Association (1983) 140 ITR 1 (SC)]. The said expression would prima facie include all objects which promote the well being of the general public. It cannot be said that a purpose would cease to be charitable even when public welfare is intended to be served." 32. Similar view is expressed by the Gujrat High Court in the case of CIT (E) vs. Jamiatul Bannat Tankaria reported in [2024] 8 NYPCTR 1456 (Guj). 33. In view of the above discussion and by respectfully following the judgments of the Hon'ble Supreme Court and also looking to the fa....