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Showing contexts for: charitable trust objects in Shree Multan Jain Shwetambar Sabha vs Commissioner Of Income Tax Exemptions on 5 December, 2017Matching Fragments
5. In that view of the matter, we are of the opinion that in view of the judgments which have sought to be relied upon by the counsel for the appellant:
1. CIT vs. Dawoodi Bohara Jamat, [2014] 364 ITR 31 (SC),wherein it has been observed as under:-
"28. The objects of the Respondent-trust are not indicative of a wholly religious purpose but are collectively indicative of both charitable and religious purposes. It is expedient to comprehend the objects of the Respondent-trust with reference to the construction of the expressions "charitable purpose" and "religious purpose."
41. Therefore, the objects of the trust exhibit the dual tenor of religious and charitable purposes and activities. Section 11 of the Act shelters such trust with composite objects to claim exemption from tax as a religious and charitable trust subject to provisions of Section
13. The activities of the trust under such objects would therefore be entitled to exemption accordingly.
45. From the phraseology in clause (b) of Section 13(1), it could be inferred that the Legislature intended to include only the trusts established for charitable purposes. That however does not mean that if a trust is a composite one, that is one for both religious and charitable purposes, then it would not be covered by clause (b). What is intended to be excluded from being eligible for exemption under Section 11 is a trust for charitable purpose which is established for the benefit of any particular religious community or caste.
5. CIT v. Arulmigu Sri Kamatchi Amman Trust, (2012) 20 taxmann.com 55 (Madras),wherein it has been observed as under:-
"6. From a reading of the above, it is clear that the income derived from the property held under trust wholly for charitable or religious purposes, shall not be included in the total income of the Trust. Therefore, the said provision would be applicable to both the Trusts established with the object of charitable as well as religious purposes. Therefore, Section 12AA of the Act does not make any difference between the Trusts created with the object of charitable and religious purposes and, even if the Trust is not created with both the objects, law does not make any disqualification for the trust to make an application for registration. Therefore, the Tribunal has correctly applied the provision of law and allowed the appeal, which finding is based on valid material evidence. The finding of the Tribunal is not perverse and it is a question of fact. Therefore, we find no ground to cause our interference into the order passed by the Tribunal. Accordingly, the order passed by the Tribunal is confirmed and both the substantial questions of law raised herein are answered against the Revenue."
9. CIT v. Indin Society of the Church of Jesus Christ of Latter Day Saints (2007) 86 Taxmann.com 44 (Delhi),wherein it has been observed as under:-
"16. The CIT (A) had proceeded on the basis that although the Assessee Society was for both religious and charitable purposes, since it was for the benefit of only one religious community the provision of Section 13(1)(b) would apply to deny it exemption under Section 11 of the Act. The above conclusion was legally flawed. It was (10 of 16) [ITA-219/2017] contrary to the decision of the Supreme Court in Dawoodi Bohra Jamat (supra) which held that even where the trust or society has both religious and charitable objects, "it needs to be examined whether such religious-charitable activity carried on by the trust only benefits a certain particular religious community or class or serves across the communities and for society at large". In that case it was factually found that "the activities of the trust though both charitable and religious are not exclusively meant for a particular religious community" and, therefore Section 13(1)(b) was not attracted. In the present case too, the factual finding of the ITAT is likewise. It has been found that the activities of the Assessee Society, though both religious and charitable, were not exclusively meant for one particular religious community. It was, therefore, rightly not denied exemption under Section 11 of the Act."