Brief of the case:
The ITAT Ahmedabad in the case of Ranpariya Solanki Sukhadiya Parivar Trust vs. CIT(Exemption) held that the application made u/s 12AA cannot be rejected even a trust’s object is to function in the interest of a particular community because to serve a charitable purpose it is not necessary that the object should be to benefit the whole of mankind or all persons in a particular country or State. It is sufficient if the intention to benefit a section of the public as distinguished from a specified individual is present.
Facts of the case:
- The assessee is a religious trust newly created for the purpose of carrying on social charity, religious and educational activities. It made an application for registration of the trust u/s 12AA of the Act in prescribed form no.10A on 24th July, 2014 along with all necessary documents and all necessary undertakings and declarations as per the requirement of provisions laid down u/s 12AA of the Act.
- The application was rejected by CIT(Exemptions) for the reason that the trust is established for the benefit of a particular community namely Ranpariya Solanki Sukhadiya Parivar Trust and not for general public.
- Aggrieved by the order of CIT, assessee is now in appeal before ITAT.
Contention of the Assessee:
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