Charitable Trusts’ Activities Shouldn’t Be Restricted to Specific Caste: ITAT directs Readjudication
Case Law Details
Case Name : Mar Baselius Orthodox Syrian Church Vs CIT(Exemption) (ITAT Surat)
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Mar Baselius Orthodox Syrian Church Vs CIT(Exemption) (ITAT Surat)
Introduction: The case of Mar Baselius Orthodox Syrian Church vs CIT(Exemption) involves appeals filed by two separate assessee-trusts against the orders of the Commissioner of Income Tax (Exemption) [CIT(E)] denying their registration under section 12AB of the Income Tax Act. The denial was based on the grounds that the charitable activities of these trusts were limited to specific castes or communities. The issue revolved around whether section 13(1)(b) of the Act, which applies to trusts established for the benefit of a part...
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The ITAT unfortunately did not address the question whether “Sindhi Speaking people” can be equated with “Sindhi Caste”. Linguistic minorities are not caste minorities. For example, in which caste can we put Telugu Speaking or Kannada Speaking people or any other people speaking a language. This issue also needs to be taken up before the ld CIT(E). A.P. Agrawal, M.Com., LL.M., Ex JS&LA Min. of Law and Justice.
But for few,most of the trusts are money spinners for the trust managements.