SHREE AMRELI MODH VANIK COMMUNITY PROPERTY,AMRELI vs. THE CIT-(EXEMPTION), AHMEDABAD

In the result, the grounds raised by the assessee are found devoid of merits and the same is hereby rejected

Bench: Granting Registration. The Assessee Has Not Replied To The Above Notice, After Two Reminders, The Assessee Submitted The Details Stating That The Trust Is Maintaining & Providing Property Prominently Known As “Modh Mahajan Vadi” To The Modh Mahajan & Other Communities People On Various Occasions Of Marriage, Social Gathering, Social Events, Lecturers Etc., Along With Other Charitable Activities For General Benefits Of Community & Public At Large & Regularly Complying All The Provisions Of The Bombay Public Trust Act, 1950, Including Filing Audit Reports & Giving Charity Contribution To The Charity Commissioner Regularly.

2. Registration U/s. 12A cannot be denied though there was genuine object if there was any violation of Sec. 11 and 13 the same would be examined at the time of exemption, 78/DDR jodhpur ITAT. 3. Even if the application is part of religious activity per ac will nor render the trust as not entitle for registration. 45(II) ITCL