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Charitable & religious trust eligible for Exemption U/s. 11 & 12 if not benefiting any specific religious community- SC
Case Law Details
- Case Name
- CIT Vs Dawoodi Bohara Jamat (Supreme Court of Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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CA Sandeep Kanoi
SC explains religious/charitable purpose and ‘substantial question of law’
In the case of CIT vs. Dawoodi Bohara Jamat SC has held that the respondent-trust is a charitable and religious trust which does not benefit any specific religious community and therefore, it cannot be held that Section 13(1)(b) of the Act would be attracted to the respondent-trust and thereby, it would be eligible to claim exemption under Section 11 of the Act.
From the phraseology in clause (b) of section 13(1), it could be inferred that the Legislature intended to in...
Author Info
Section-2(15) of the I.T.Act,1961 has explained what is “charitable” work. The above judgment of Hon’ble Supreme Court will certainly through light to the Authorities granting Registration U/s.12-AA of the Act to those organizations, who carry on even a little work, which is charitable in nature.