Bharitaya Jain Sanghanatana vs. CIT(E)

Parties Involved

Facts Summary

The appellant, Bharitaya Jain Sanghanatana, is a charitable trust created on 16.12.2018 with objectives including promotion of education, yoga, preservation of the environment, and advancement of general public utility. The trust applied for registration under section 12AB of the Income Tax Act, 1961 on 29.06.2023. However, the application was rejected by the CIT(E) on 29.12.2023 on the grounds that part of the income was being applied for the benefit of a caste/religious community and the income was not being applied for the objects of the trust. The appellant filed an appeal against this order before the Income Tax Appellate Tribunal. The tribunal found that the rejection was based on incomplete records and remanded the matter back to the CIT(E) for reconsideration with the complete record.…

Legal Issues

• 1. Whether the trust was applying its income for the benefit of a particular caste/religious community?
• 2. Whether the expenses of the trust were in accordance with its objects?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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