TaxTMI 
TaxTMI 
2026 (7) TMI 940
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....s application of registration under Section 12A of the Income Tax Act. 2. At the outset, the learned Counsel for the appellant has submitted that appellant has applied for registration under Section 12A and was granted the provisional registration under Section 12A of the Act by the CIT(Exemption) on 02.12.2022 (APB page no. 21 to 22), thereof. The appellant has applied for final registration under 10AB on 25.09.2023, however, the Ld. CIT(Exemption) vide its order dated 26.03.2024 has denied the final registration for the Trust and rejected the application of the Assessee for final registration under Section 12AB of the IT Act, mentioning the reason that objects of the Trust were for a benefit of particular community. 3. The Ld. AR ar....
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....o any single community but are allowable to the benefit of general public at large. He argued that courts have rapidly held that benefit of the public does not destroy charitable nature, and it reflects origin or background of Trust but does not restrict benefits. AR submitted that on going through the Financial Statements of the Trust, it is apparently clear that activities of the appellant are open to public at large irrespective of a community. 5. The counsel for the assessee argued that when the objects of the assessee Trust are religious as well as charitable in nature and that the charitable objects of the assessee Trust was for the benefit of the public at large then exemption under Section 12AB cannot be denied to the assessee un....
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....ann.com 547 (Ahmedabad Trib). • Shree Sachay Mataji mandir Vikas Trust Vs. Commissioner of income Tax (Exemption) reported in [2024] 165 taxmann.com 306 (Rajkot). • Bhojaram Leuva Patel Seva Samaj Trust Vs. CIT (Exemption) reported in [2024] 162 taxmann.com 270 (Ahmedabad Trib) 8. The Ld. CIT- DR on the other hand place reliance on the order of the CIT (Exemption). 9. Heard both the sides and perused the material on record and case law cited before us. We find that in the case of appellant Trust the Ld. CIT(Exemption) has rejected the application without properly examining the facts of the case that assessee was doing the charitable activities for the benefits of the public at large. From the record, it is ev....
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....were not only to propagate Jainism or help and assist maintenance of temples, Radhus, Sadhvis, Shraviks and Shravaks, and other goals are also set out in the trust deed, the trust was a charitable as well as religious trust and section 13(1)(b) of the Act would not be applicable. The relevant Para reads as under: "5. The question, that what should be the principle adopted anal whether Jainism is a lifestyle or a religion, would lose much of its importance in view of the judgment of this Court in the matter of CIT us. Barkate Saifiyah Society (supra) If Jainism is accepted to be a religion and from the covenants of the trust deed it can be spelt out that not only to propagate Jainiam or help and assist maintenance of the temple, Sad....