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1 - 10 of 21 (0.26 seconds)Commissioner Of Income Tax vs Shri Barkate Saifiyah Society on 3 November, 1993
7.2 Even if one has to go by the observation of AO in the assessment order that
assessee is a mixed trust, even then clause 13(1)(b) cannot be applied as it is
applicable to purely charitable trust as held by Hon'ble Gujarat High Court in the
case of CIT vs. Barkate Saifiyah Society(supra). The relevant observations have
already been reproduced in the earlier part of this order in para 6.1. Therefore,
also benefit of exemption under section 11 cannot be denied to the assessee under
section 13(1)(b) of the Act.
Ghulam Mohidin Trust vs Commissioner Of Income Tax on 17 November, 2000
Therefore, to reject the
claim of the assessee regarding exemption under section 11 reliance cannot be
placed on the decision of Hon'ble Jammu & Kashmir High Court in the case of
Ghulam Mohidin Trust vs. CIT(Supra).
Section 12A in The Income Tax Act, 1961 [Entire Act]
Section 12 in The Income Tax Act, 1961 [Entire Act]
Section 80G in The Income Tax Act, 1961 [Entire Act]
Section 13 in The Income Tax Act, 1961 [Entire Act]
Ahmedabad Rana Caste Association vs Commissioner Of Income Tax, Gujarat on 16 September, 1971
He submitted that
Hon'ble Supreme Court in the case of Ahamadabad Rana Caste Association vs.
CIT, 82 ITR 704 (SC) have approved the decision of Privy Counsel in the case of
Oppenheim v. Tobacco Securities Trust Co. Ltd., wherein it has been held that a
group of person may be numerous , but, if the nexus between them is their
personal relationship to a single propsitus or to several propositi, they are neither
the community nor a section of the community for charitable purposes.(sic).
Referring to the same their Lordship have observed that it is unable to comprehend
that how the trust of Rana Caste started in Ahmedabad can be regarded as
having been introduced in the caste by consideration of their personal status as
individual. He submitted that though religious activity has been stated as one of
the object in the memorandum of Trust, but in fact during the year under
consideration the assessee has incurred major expenses only in respect of peace
conference which cannot be described as religious activity alone. He in this regard
13 ITA NO.6069/MUM/2011(A.Y. 2008-09)
referred to the observations of Ld. CIT(A) vide which it was mentioned that the
peace conference was attended by the dignitaries of all the religions prevailing in
India. Further supporting his case, to contend that section 13(1)(b) would be
applicable only to charitable trust, apart from relying upon the aforementioned
decision of Hon'ble Gujarat High Court Ld. AR relied upon ghe following decisions:
Commissioner Of Income-Tax vs Shri Krishen Chand Charitable Trust on 17 June, 1974
1. CIT vs. Chandra Charitable Trust, 294 ITR 86(Guj) , wherein it has been held
that Jainism was accepted to be a religion, from the covenants of the trust deed it
could be spelt out that not only to propagate Jainism or help or assist
maintenance of temple, Sadhus, Sadhvis, etc. yet other goals were set in the trust
deed. The trust would then become a charitable trust and also a religious trust or
it could be addressed as a charitable religious trust, and if that be so section
13(1)(b) would not be applicable.
Nirmal Agricultural Society vs Income-Tax Officer on 28 December, 1998
7.4 There is also force in the contention of Ld. AR that entire gross income could
not be assessed as income of the assessee as in case it is held that trust is not
eligible for exemption under section 11, then net income should be assessed and
such arguments is supported by decision relied by the Ld. AR in the case of Nirmal
Agricultural Society (supra) and no contrary decision has been brought to our
notice.