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In the instant case which relates to a trust maintaining a Jain temple which has been constituted as Public Charitable Trust vide deed dated 21.06.2011 I.T.A. Nos. 121 to 124/Jodh/2021 Assessment Year: 2013-14 18 (and further amended vide amendment deed dated 14.08.2020) and whose main object is to take care of the ancient Shree Mahaveer Digambar Jain temple at Charanvas (Nagaur) besides certain other charitable objects and where there is no provision about distribution of income of the trust. The income of the trust is to be utilized only for the purposes of the trust and in case of any dissolution of the trust the assets of the trust are to be handed over to other institution having similar objects. Further the beneficiaries of the trust is general public without any identification w.r.t. number of persons and their caste/creed/sex etc. as Temple is open to all and hence under such circumstances provisions of section 164(1) is not applicable.