No Denial of Trust Registration for Charity Without Prejudice to Caste and Creed: ITAT
- Blog|News|Income Tax|
- 2 Min Read
- By Taxmann
- |
- Last Updated on 25 April, 2023
Latest from Taxmann
Case Details: Amritsar Diocese of Believers Eastern Church v. Commissioner of Income-tax (Exemptions) - [2023] 149 taxmann.com 182 (Amritsar-Trib.)
Judiciary and Counsel Details
-
- Dr M.l. Meena, Accountant Member & Anikesh Banerjee, Judicial Member
- Iqbal Singh, CA. for the Appellant.
- Hitendra Bhauraoji Ninawe, CIT DR for the Respondent.
Facts of the Case
The assessee was a charitable and religious trust created for the welfare of the general public regardless of caste, creed and religious status. It filed an application for registration under section 12A.
The Commissioner (Exemptions) denied registration to the assessee on the ground that it had violated the provisions of section 13(1)(b) as it operated only for the Christian community. Aggrieved-assessee filed the instant appeal before the Tribunal.
ITAT Held
The Tribunal held that the object clause of the assessee specifically mentioned that trust was charitable in nature and charity would be done without prejudice to any cast and creed. Primarily the object is never barred by section 13(1)(b). During registration of the trust the revenue authorities will verify the main object of the trust and the activities in relation to the main object of trust. Further, revenue had not made any adverse comment on the activity of the assessee-trust.
Further, it was specifically mentioned in the object of trust that there was there was no violation of section 13(1)(b). The department could not show any evidence against the assessee’s submission during the hearing. Accordingly, the order of the Commissioner (Exemption) was set aside, and the revenue is directed to issue the registration to the assessee-trust as the earliest.
List of Cases Referred to
-
- Cognizance for Extension of Limitation, In re [2022] 134 taxmann.com 307/441 ITR 722 (SC) (para 2)
- Sain Miran Baba Darvesh Ghulam Quadir Trust v. CIT (Exemptions) [IT Appeal No. 442 (Asr.) of 2018, dated 20-10-2022] (para 6.1)
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
