IT: Where assessee-trust apart from propagation of Jain philosophy and idealogy, was also engaged in spreading religious and dharmik knowledge and providing amenities and facilities to pilgrims and renovation of Jain temples all over India, it was to be regarded as public charitable trust performing activities of general public utility and, thus, benefit of exemption could not be denied to it by invoking provisions of section 13(1)(a) and 13(1)(b)
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[2014] 41 taxmann.com 492 (Gujarat)
HIGH COURT OF GUJARAT
Director of Income-tax (Exemption)
v.
Sheth Jivandas Godidas Shankheshwar Parshwanathji Jain*
V.M. SAHAI AND N.V. ANJARIA, JJ.
TAX APPEAL NO. 1380 OF 2011†
JUNE 20, 2012
Section 13, read with section 11, of the Income-tax Act, 1961 - Charitable or religious trust - Denial of exemption [Religious trust] - Assessment year 2007-08 - Assessee was a Jain Derasar Trust registered under Bombay Public Trust Act, 1950 - It claimed exemption under section 11 - Assessing Officer held that claim was disallowable in view of provisions of section 13(1)(a) and 13(1)(b) because activities of trust were confined to a particular community - Tribunal relying upon order passed in assessee's own case relating to earlier assessment year, allowed assessee's claim - it was noticed from records that in earlier assessment order Tribunal had observed that in assessee's case apart from religious activities i.e. propagation of Jain philosophy and ideology, trust was also engaged in spreading religious and dharmik knowledge and providing amenities and facilities to pilgrims and renovation of Jain temples all over India - Thus, it was concluded that assessee was a public charitable trust performing activities of general public utility - Whether, since, for assessment year under consideration, facts remained same and there was no factor or circumstance shown to dislodge character of assessee as public charitable trust which was accepted by revenue authorities themselves in past years, there was no reason to deny benefit of exemption to assessee by invoking provisions of section 13(1)(a) and 13(1)(b) - Held, yes [Para 6] [In favour of assessee]
CASES REFERRED TO
CIT v. Chandra Charitable Trust [2007] 294 ITR 86/[2006] 156 Taxman 19 (Guj.) (para 5) and Radhasoami Satsang v. CIT [1992] 193 ITR 321/60 Taxman 248 (SC) (para 6.1).
Mrs. Mauna M. Bhatt for the Appellant.
■■■
[2014] 41 taxmann.com 492 (Gujarat)
HIGH COURT OF GUJARAT
Director of Income-tax (Exemption)
v.
Sheth Jivandas Godidas Shankheshwar Parshwanathji Jain*
V.M. SAHAI AND N.V. ANJARIA, JJ.
TAX APPEAL NO. 1380 OF 2011†
JUNE 20, 2012
Section 13, read with section 11, of the Income-tax Act, 1961 - Charitable or religious trust - Denial of exemption [Religious trust] - Assessment year 2007-08 - Assessee was a Jain Derasar Trust registered under Bombay Public Trust Act, 1950 - It claimed exemption under section 11 - Assessing Officer held that claim was disallowable in view of provisions of section 13(1)(a) and 13(1)(b) because activities of trust were confined to a particular community - Tribunal relying upon order passed in assessee's own case relating to earlier assessment year, allowed assessee's claim - it was noticed from records that in earlier assessment order Tribunal had observed that in assessee's case apart from religious activities i.e. propagation of Jain philosophy and ideology, trust was also engaged in spreading religious and dharmik knowledge and providing amenities and facilities to pilgrims and renovation of Jain temples all over India - Thus, it was concluded that assessee was a public charitable trust performing activities of general public utility - Whether, since, for assessment year under consideration, facts remained same and there was no factor or circumstance shown to dislodge character of assessee as public charitable trust which was accepted by revenue authorities themselves in past years, there was no reason to deny benefit of exemption to assessee by invoking provisions of section 13(1)(a) and 13(1)(b) - Held, yes [Para 6] [In favour of assessee]
CASES REFERRED TO
CIT v. Chandra Charitable Trust [2007] 294 ITR 86/[2006] 156 Taxman 19 (Guj.) (para 5) and Radhasoami Satsang v. CIT [1992] 193 ITR 321/60 Taxman 248 (SC) (para 6.1).
Mrs. Mauna M. Bhatt for the Appellant.
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