Hope Unlimited Church, Secunderabad V. Commissioner of Income Tax, (Exemptions), Hyderabad

ITA 2212/Hyd/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9453 (ITAT-HYDERABAD)
• Duration Of Justice: 4 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-04-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB-A
• Assessment Year: misc
• Appeal Filed On: 22-11-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: Y V S T SAI
• Keywords: Tax effect; Set aside
• Section: 12; 11; 12A; 12AA

Judgement Text

ITA NO 2212 OF 2018 HOPE UNLIMITED CHURCH SECUNDER ABAD. PAGE 1 OF 10 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA NO.2212/HYD/2018 (ASSESSMENT YEAR: NA ) HOPE UNLIMITED CHURCH, SECUNDERABAD PAN:AABTH8361G VS COMMISSIONER OF INCOME TAX (EXEMPTIONS) HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI MOHD. AFZAL FOR REVENUE : SHRI Y.V.S.T. SAI, DR O R D E R PER SMT. P. MADHAVI DEVI, J.M. THIS IS ASSESSEES APPEAL AGAINST THE ORDER OF THE CIT (EXEMPTIONS), HYDERABAD, DATED 24.09.2018 REJECTING THE ASSESSEES APPLICATION FOR REGISTRATION U/S 12AA OF THE ACT. 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE TR UST WAS FORMED ON 23.8.2017 AND THE ASSESSEE MADE AN APPLIC ATION IN FORM NO.10A SEEKING REGISTRATION U/S 12AA OF THE AC T ON 28.03.2018. THE CIT (EXEMPTION) CALLED FOR CERTAIN DETAILS VIDE NOTICE DATED 2.7.2018, AND THE ASSESSEE SUBMITTED A LL THE REQUIRED INFORMATION. THE CIT (E) WENT THROUGH THE OBJECTS OF THE TRUST AND OBSERVED THAT THEY ARE BOTH RELIGIOUS AND CHARITABLE IN NATURE AND ACCORDING TO HIM, THE ACT DOES NOT PERMI T EXEMPTION DATE OF HEARING : 27.03.2019 DATE OF PRONOUNCEMENT : 05.04.2019 ITA NO 2212 OF 2018 HOPE UNLIMITED CHURCH SECUNDER ABAD. PAGE 2 OF 10 TO A TRUST WHICH IS HAVING MIXED OBJECTS. THEREFORE , THE CIT (E) HELD THAT THE TRUST IS NOT ELIGIBLE FOR REGISTRATIO N U/S 12AA OF THE ACT. FURTHER, ACCORDING TO THE CIT (E), THE ASSESSE E HAS TO FILE FORM NO.10A ELECTRONICALLY AS DIRECTED BY THE CBDT CIRCULAR NO.10/2018 DATED 19.02.2018, WHEREAS THE ASSESSEE H AS FILED THE FORM MANUALLY ON 28.03.2018. THEREFORE, HE REJECTED FORM NO.10A FOR THIS REASON ALSO AND THE ASSESSEE IS IN APPEAL BEFORE US BY RAISING THE FOLLOWING GROUNDS OF APPEAL: 1. THE ORDER OF THE LEARNED CIT (E) IS AGAINST THE LAW, WEIGHT OF EVIDENCE AND PROBABILITIES OF CASE. 2. THE LEARNED COMMISSIONER ERRED IN ASSUMING THAT THE ASSESSEE IS NOT FIT FOR GRANT OF REGISTRATION U/S 1 2AA OF THE I.T. ACT (NO TAX EFFECT). 3. THE LEARNED COMMISSIONER ERRED IN ASSUMING THAT THE SCHEME OF THE ACT DOES NOT PERMIT EXEMPTION TO THE TRUST WHICH IS HAVING MIXED OBJECTS RELIGIOUS AND CHARITA BLE. 4. THE LEARNED COMMISSIONER OUGHT TO HAVE APPRECIAT ED THE RATIONALE OF THE DECISION OF THE HON'BLE SUPREME CO URT IN THE CASE OF CIT VS. DAWOODI BOHRA JAMAT (CIVIL APPEAL) NOS. 2492 TO 2571/2014, DATED 20.02.2014 AND OUGHT NOT T O HAVE REFUSED REGISTRATION U/S 12AA. 5. THE LEARNED COMMISSIONER ERRED IN SAYING THAT TH E APPLICATION IN FORM NO.10AA IS FILED MANUALLY, THER EFORE, THE ASSESSEE IS NOT ELIGIBLE FOR REGISTRATION U/S 1 2AA WITHOUT GIVING AN OPPORTUNITY IN WRITING BY ISSUING A DEFECTIVE NOTICE TO RECTIFY THE DEFECT. 6. THE APPLICANT CRAVES LEAVE TO ADD TO, AMEND OR M ODIFY THE ABOVE GROUNDS OF APPEAL EITHER BEFORE OR AT THE TIME OF HEARING OF THE APPEAL, IF IT IS CONSIDERED NECESSAR Y. 3. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT THERE IS NO DISPUTE THAT THE OBJECTS OF THE TRUST A RE BOTH RELIGIOUS AND CHARITABLE BUT THE SAME ARE NOT EXCLUSIVELY MEA NT FOR ANY PARTICULAR RELIGIOUS COMMUNITY, NOR ARE THEY FOR TH E BENEFIT OF ANY PARTICULAR COMMUNITY. THEREFORE, IT WAS SUBMITTED T HAT THE ITA NO 2212 OF 2018 HOPE UNLIMITED CHURCH SECUNDER ABAD. PAGE 3 OF 10 PROVISIONS OF SECTION 13(1)(B) ARE NOT ATTRACTED TO THE ASSESSEES CASE. IN SUPPORT OF HIS CONTENTION THAT THE TRUST H AVING MIXED OBJECTS, CAN ALSO BE GRANTED OF REGISTRATION U/S 12 AA OF THE ACT, HE PLACED RELIANCE UPON THE DECISION OF THE HON'BLE SUPREME COURT IN THE CASE OF CIT VS. DAWOODI BOHRA JAMAT ( CIVIL APPEAL) NOS. 2492 TO 2571/2014, DATED 20.02.2014 RE PORTED IN 43 TAXMANN.COM 243(S.C). ON THE SECOND REASON THAT THE ASSESSEE IS SUPPOSED TO FILE THE APPLICATION ELECTR ONICALLY, THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE NOTIFICATION NO.10/2018 DATED 19.12.2018 WAS BROUGHT INTO THE I. T. RULES, 2018 WAS PUBLISHED AFTER APRIL, 2018 AND THEREFORE, THE ASSESSEE WAS NOT AWARE ABOUT THE NOTIFICATION DATED 19.2.201 8 WHILE FILING FORM NO.10A MANUALLY ON 28.3.2018. HE SUBMITTED THA T HAD THE DEFECT HAD BEEN BROUGHT TO THE NOTICE OF THE ASSESS EE DURING THE COURSE OF PROCEEDINGS BEFORE THE CIT (E), THE ASSES SEE WOULD HAVE FILED THE FORM ELECTRONICALLY AND THEREFORE, PLEADE D THAT THE SAME MAY BE REMITTED TO THE CIT (E) FOR RECONSIDERATION. 4. THE LEARNED DR, ON THE OTHER HAND, SUPPORTED THE ORDERS OF THE ORDERS OF THE CIT (E) AND ALSO FILED DETAILED WRITTEN SUBMISSIONS. HE PLACED RELIANCE UPON THE DECISION O F THE COORDINATE BENCH OF THE TRIBUNAL IN THE CASE OF SRI VISA VADNAGAR VAIK SAMAJ IN ITA NO.1599/HYD/2014 DATED 28.02.2018 WHEREIN IT WAS HELD THAT IF ANY TRUST IS CREATED FOR THE BE NEFIT OF A PARTICULAR COMMUNITY OR RELIGIOUS GROUP, IT IS NOT ENTITLED FOR REGISTRATION U/S 12AA OF THE ACT. HE DREW OUR ATTEN TION TO THE OBJECTIVES OF THE ASSESSEE TRUST BEFORE US WHEREIN ONE OF THE OBJECTIVE WAS TO CONSTRUCT AND MANAGE CHURCHES UNDE R THE NAME ITA NO 2212 OF 2018 HOPE UNLIMITED CHURCH SECUNDER ABAD. PAGE 4 OF 10 HOPE UNLIMITED CHURCH AND ACCORDING TO HIM, THIS OBJECT IS CLEARLY FOR A PARTICULAR GROUP OF CHRISTIAN COMMUNI TY AND WAS NOT FOR ANY GENERAL PURPOSES. HE ALSO PLACED RELIANCE U PON THE DECISION OF THE HON'BLE KERALA HIGH COURT IN THE CA SE OF A.Y BROADCAST FOUNDATION (2012) 21 TAXMANN.COM 533 (KER .) WHEREIN IT WAS HELD THAT THE TELECASTING AND BROADC ASTING OF TELEVISION AND RADIO PROGRAMMES CANNOT BE TREATED A S CHARITABLE ACTIVITY. IT WAS SUBMITTED THAT IN THE CASE OF THE ASSESSEE, ONE OF THE OBJECTIVES OF THE ASSESSEE IS TO PROMOTE CHRIS TIAN FAMILY VALUES THROUGH ALL FORMS OF MEDIA AND FOR SUCH PURP OSE TO PRODUCE AND/OR DISTRIBUTE AUDIO AND VIDES PROGRAMME S AND LITERATURE TO BE BROADCAST OR CIRCULATED OR BOTH. HE FURTHER PLACED RELIANCE UPON THE DECISION OF THE HON'BLE ALLAHABAD HIGH COURT IN THE CASE OF AGARWAL SABHA (365 ITR 244) THAT IF THE DOMINANT OBJECT IS TO BENEFIT A PARTICULAR COMMUNITY, THEN R EGISTRATION U/S 12AA CANNOT BE GRANTED. ACCORDING TO HIM, SINCE THE OBJECTS OF THE ASSESSEE TRUST BEFORE US IS FOR THE BENEFIT OF CHRISTIAN COMMUNITY, IT CANNOT BE STATED TO BE FOR GENERAL RE LIGIOUS PURPOSES. HE ALSO PLACED RELIANCE UPON THE DECISION OF THE HON'BLE SUPREME COURT IN THE CASE OF CIT VS.DAWOODI BOHRA J AMAT (CIVIL APPEAL) NOS. 2492 TO 2571/2014, DATED 20.02.2014 RE PORTED IN 43 TAXMANN.COM 243(S.C) STATING THAT IN CASE OF A T RUST WITH RELIGIOUS AND CHARITABLE ACTIVITIES, IF THE CHARITA BLE ACTIVITIES ARE HIT BY SECTION 13(1)(B), EXEMPTION IS NOT PERMITTED . HE SUBMITTED THAT IN THE CASE OF THE ASSESSEE TRUST, BEFORE US, THE CLAUSES (A), (B), (J) AND (K) ARE BOTH RELIGIOUS AND CHARITABLE. HE SUBMITTED THAT ALL THE OBJECTS ARE APPARENTLY MADE FOR THE BENEFIT OF GROUP OF CHRISTIAN COMMUNITY AND THEREFORE, IT IS HIT BY SEC TION 13(1)(B) OF THE ACT AND THEREFORE, THE ASSESSEE IS NOT ENTITLED FOR REGISTRATION ITA NO 2212 OF 2018 HOPE UNLIMITED CHURCH SECUNDER ABAD. PAGE 5 OF 10 U/S 12AA OF THE ACT. HE FURTHER SUBMITTED THAT IF T HE TRIBUNAL WERE OF THE OPINION THAT THE ASSESSEE IS ENTITLED F OR REGISTRATION, EVEN IF IT HAD MIXED OBJECTS, THEN THE TRIBUNAL SHO ULD SET ASIDE THE ISSUE TO THE FILE OF THE CIT (E) EXAMINING WHET HER THE ASSESSEES OBJECTIVES WERE ELIGIBLE FOR GRANT OF RE GISTRATION AND FOR THIS PURPOSE, HE PLACED RELIANCE UPON THE DECISION OF THE HON'BLE ALLAHABAD HIGH COURT IN THE CASE OF AGARWAL SABA (S UPRA). 5. HAVING REGARD TO THE RIVAL CONTENTIONS AND THE M ATERIAL ON RECORD, WE FIND THE FOLLOWING ARE THE OBJECTIVES OF THE ASSESSEE TRUST AS MENTIONED IN ITS TRUST DEED: A) TO UNDERTAKE THE TRAINING, PREACHING, WORSHIPPI NG BY THE PEOPLE, STARTING EDUCATIONAL INSTITUTIONS, WORSHIPPING PLACES, TRAINING CENTRES, PREACHING CEN TERS, TO SPREAD AND PUBLISH, PRINT BOOKS OF HOLY NATURE, AND TO RUN CONFERENCE, TRAINING DAYS, TO PRINT RESOURCE S, AND TO RAISE THE FUNDS FOR SUCH PROGRAMS. B) TO UNDERTAKE PRINTING OF THE BOOKS, LITERATURE F OR FREE DISTRIBUTION TO THE PUBLIC, AND TO UNDERTAKE TRAINI NG PROGRAMS FOR THE REQUISITE FIELD STAFF IN ORDER TO EFFECTIVELY CARRY OUT THE OBJECTS OF THE TRUST. C) TO IMPART A SENSE OF VALUES AMONG THE PEOPLE AT LARGE AND CARRY TO THEM THE MESSAGE OF OPTIMISM, LOVE, HO PE FOR LEADING PURPOSEFUL AND MEANINGFUL LIVES, INCLUD ING WITHOUT LIMITATION OF PROMOTION OF CHRISTIAN FAMILY VALUES THROUGH ALL FORMS OF MEDIA AND FOR SUCH PURP OSE TO PRODUCE AND/ OR DISTRIBUTE AUDIO AND VIDEO PROGR AMS AND LITERATURE TO BE BROADCAST OR CIRCULATED OR BOT H. D) RELIEF FOR THE POOR, EDUCATION, MEDICAL RELIEF, AND PROVIDING ACCOMMODATION AND ASSISTANCE, PROVIDING FOOD TO THE DESERVING PEOPLE, ADVANCEMENT OF INDIAN CULTURE AND LITERATURE, SERVICE OF THE COUNTRY FOR THE BENEFIT OF THE NATION THE TRUST SHALL BE FOR THE BE NEFIT OF ALL PERSONS BELONGING TO WHATEVER COMMUNITY IRRESPECTIVE OF CASTE, CREED OR RELIGION. E) TO DEVELOP INSTITUTIONS FOR THE DISABLED BELONGI NG TO ANY RELIGION OR ' CASTE AND TO PROVIDE EDUCATION, F OOD & CLOTHING TO THEM. ITA NO 2212 OF 2018 HOPE UNLIMITED CHURCH SECUNDER ABAD. PAGE 6 OF 10 F) TO ENCOURAGE HANDICRAFTS AND CULTURE. G) TO ESTABLISH AND CONSTRUCT CHURCH'S, AND TO GET PERFORMED ALL DAILY PRAYERS AND WORSHIP AND ALSO KE EP SUCH PREMISES IN NEAT, CLEAN, SANITARY AND PLEASANT CONDITION FOR WORSHIP. H) TO TAKE THE PROGRAMS AIMED AT INCULCATING CLEANLINESS AMONG PEOPLE, BOTH INSIDE AND OUTSIDE T HEIR HOMES, AND ALSO TAKE UP PROGRAMS FOR THE PROMOTIONS OF BODY CARE AND PERSONALITY DEVELOPMENT. I) TO RENDER FINANCIAL ASSISTANCE TO THE POOR AND DESERVING PEOPLE OF ANY RELIGION OR CASTE TO PERFOR M PILGRIMAGE. J) THE TRUSTEES SHALL ESTABLISH LIBRARIES FOR THE G ENERAL PUBLIC AND ALSO BOOK BANKS FOR LENDING TEXT BOOKS F OR THE DESERVING POOR STUDENTS OF ANY RELIGION OR CAST E AND SUCH LIBRARIES ESTABLISHED SHALL BE IN THE NAME OF 'HOPE UNLIMITED CHURCH'. Q) TO PRINT, PUBLISH OR ISSUE AND ACCEPT ANY BOOKS, LITERATURE, JOURNALS, MAGAZINES, PAMPHLETS, ADVERTISEMENTS, REPORTS AND LECTURES AND OTHER READ ING MATERIAL FOR THE DIFFUSION OF USEFUL KNOWLEDGE AND FOR PROMOTION, BENEFIT ARID ADVANCEMENT OF EDUCATIONAL, CULTURAL, SOCIAL, SCIENTIFIC, TECHNICAL, CHARITABLE AND RELIGIOUS IDEALS OF THE TRUST OR CAUSE TO BE PUBLIS HED BOOKS, PERIODICALS, JOURNALS ETC., WITH A VIEW TO P ROMOTE ' EDUCATION AND LEARNING AMONG THE PEOPLE AND TO PROVIDE FACILITIES FOR EXCHANGE OF IDEAS AMONG DIFF ERENT PEOPLE AND PARTICULARLY SCHOLARS IN THE DIFFERENT F IELD OF LEARNING BY ORGANIZING SEMINARS, SYMPOSIA, PUBLIC LECTURES AND OTHERWISE. R) TO ENTER INTO ARRANGEMENTS WITH ANY GOVERNMENT O R AUTHORITY WHETHER UNION, STATE, MUNICIPAL, LOCAL OR OTHERWISE THAT MAY SEEM TO BE ' CONDUCIVE TO THE OBJECTS AND TO OBTAIN AND CARRY OUT, EXERCISE AND COMPLY WITH ANY SUCH ARRANGEMENTS, RIGHTS, PRIVILEG ES AND CONCESSIONS. S) TO UNDERTAKE, CONDUCT AND MANAGEMENT OF CHURCHES AND OTHER INSTITUTIONS BELONGING TO OTHER SOCIETIES OR TRUSTS OR INDIVIDUALS OR GOVT. (STATE OR CENTRAL) F OR SUCH PURPOSE AND ON SUCH TERMS AND CONDITIONS AS THE TRU ST MAY DEEM FIT. ITA NO 2212 OF 2018 HOPE UNLIMITED CHURCH SECUNDER ABAD. PAGE 7 OF 10 T) TO ENTER INTO AND CARRY OUT ARRANGEMENTS FOR JOINT WORKING OR AMALGAMATION OF ANY OTHER SOCI ETY OR TRUST HAVING SIMILAR AND/OR IDENTICAL OBJECTIVES TO THE OBJECTS OF THE TRUST AS THE TRUST MAY DEEM FIT. U) FOR THE ADVANCEMENT OF ANY OTHER OBJECT/ OBJECTS OF GENERAL PUBLIC UTILITY WHICH THE TRUSTEE S MAY DEEM FIT AND PROPER. 6. FROM A LITERAL READING OF THE ABOVE OBJECTS, IT IS NOTICED THAT THE OBJECTS OF THE TRUST ARE BOTH CHARITABLE A S WELL AS RELIGIOUS. IN THE CASE OF CIT VS. DAWOODI BOHRA JAM AT (SUPRA), IT WAS HELD THAT THE DETERMINATION OF NATURE OF TRUST AS WHOLLY RELIGIOUS OR WHOLLY CHARITABLE OR BOTH CHARITABLE A ND RELIGIOUS UNDER THE ACT IS NOT A QUESTION OF FACT BUT IS A Q UESTION WHICH REQUIRES EXAMINATION OF LEGAL EFFECTS OF THE PROVEN FACTS AND DOCUMENTS I.E. THE LEGAL IMPLICATION OF THE OBJECTS OF THE TRUST AS CONTAINED IN THE TRUST DEED AND IT IS ONLY THE OBJE CTS OF THE TRUST AS DECLARED IN THE TRUST DEED WHICH WOULD GOVERN IT S RIGHT OF EXEMPTION U/S 11 OR 12. IT WAS ALSO HELD THAT IN CERTAIN CASES, THE ACTIVITIES OF THE TRUST MAY CONTAIN THE ELEMENT S OF BOTH I.E. RELIGIOUS AND CHARITABLE ACTIVITIES AND THAT BOTH T HE PURPOSES MAY BE OVERLAPPING AND THAT THE OBJECTS WHICH PROVIDE FOR ACTIVITIES COMPLETELY RELIGIOUS IN NATURE AND RESTRICT TO THE SPECIFIC COMMUNITY OF THE TRUST ARE OBJECTS WITH RELIGIOUS P URPOSE ONLY AND IN RESPECT OF OTHER OBJECTS, THE FACT THAT THEY ARE NOT RESTRICTED TO ANY PARTICULAR RELIGION WOULD BE SUFF ICIENT TO CONCLUDE THAT THE ENTIRE PURPOSE AND ACTIVITIES OF THE TRUST WOULD BE PURELY RELIGIOUS IN COLOUR. AS REGARDS THE PROV ISIONS OF SECTION 13(1)(B) OF THE ACT, THE HON'BLE SUPREME COURT HELD THAT WHERE A CHARITABLE AND RELIGIOUS TRUST IS ONLY FOR THE PURP OSE OF A PARTICULAR COMMUNITY, IT WOULD NOT BE ELIGIBLE FOR EXEMPTION U/S 11 OF THE ACT. THE COORDINATE BENCH OF THE TRIBUNA L IN THE CASE ITA NO 2212 OF 2018 HOPE UNLIMITED CHURCH SECUNDER ABAD. PAGE 8 OF 10 OF M/S. SRI VISA VADNAGAR VANIK SAMAJ VS. DIT (SUPR A) HAS CONSIDERED THAT THE OBJECTIVES OF THE SAID TRUST AR E NOT FOR GENERAL PUBLIC BUT WERE FOR THE PURPOSE OF SAMAJ TO ACHIEVE ALL ROUND WELFARE AND UNITY AMONGST SRI VISA VADNAGAR VANIK S AMAJ FAMILIES RESIDING IN HYDERABAD AND THEREFORE, IT WA S HELD THAT THE SAID TRUST IS NOT ENTITLED FOR REGISTRATION U/S 12A OF THE ACT. IN THE CASE OF AGARWAL SABHA VS. CIT (SUPRA) ALSO, THE HON 'BLE HIGH COURT HELD THAT CONSIDERING THAT THE DOMINANT OBJEC T UNDERLYING THE CONSTITUTION OF TRUST WAS FOR THE BENEFIT OF ON LY AGARWAL COMMUNITY AND NO DOCUMENTARY EVIDENCE HAD BEEN PROD UCED TO SUPPORT THAT THE TRUST HAD CARRIED OUT ANY ACTIVITY OF GENERAL PUBLIC UTILITY SUCH AS ESTABLISHMENT OF HOSPITALS, ETC., AND THEREFORE, THE APPLICATION U/S 12A WAS DISMISSED. IN THE CASE OF TELLICHERY MINORITY WELFARE TRUST VS. CIT (SUPRA), THE HON'BLE KERALA HIGH COURT HELD THAT THE SAID TRUST WAS FOR THE BENEFIT OF A PARTICULAR RELIGIOUS MINORITY AND THEREFORE, WAS NOT ENTITLED TO REGISTRATION U/S 12AA OF THE ACT. IN THE CASE OF C IT VS. A.Y. BROADCAST FOUNDATION (SUPRA), THE HON'BLE KERALA HI GH COURT CONSIDERED THAT THE ASSESSEE COMPANY WAS REGISTERE D U/S 12AA OF THE ACT AND THAT IT CLAIMED TO BE FORMED FOR THE PURPOSE OF ADVANCEMENT OF OBJECTS OF GENERAL PUBLIC UTILITY. THE HON'BLE HIGH COURT FOUND THAT THE ASSESSEE IS FORMED FOR STARTIN G TELECASTING AND BROADCASTING OF T.V./RADIO PROGRAMMES AND HENC E, THE HON'BLE HIGH COURT HELD THAT THESE ARE COMMERCIAL A CTIVITIES AND CANNOT BE CONSIDERED AS ACTIVITIES FOR CHARITABLE P URPOSES AND THEREFORE, DENIED REGISTRATION U/S 12AA OF THE ACT. 7. IN THE CASE BEFORE US, WE FIND THAT THERE ARE OB JECTS WHICH ARE FOR THE PARTICULAR RELIGIOUS COMMUNITY I. E. CHRISTIANITY ITA NO 2212 OF 2018 HOPE UNLIMITED CHURCH SECUNDER ABAD. PAGE 9 OF 10 AND PARTICULARLY FOLLOWERS OF HOPE UNLIMITED CHURCH ARE IN CLAUSES SUCH AS CLAUSES (C); (G); (J) AND (M). THE OTHER OBJECTS SUCH AS (A),(B), (D), (E), (F), (H), (I) AND (L) ARE GEN ERAL IN NATURE AND ARE NOT LIMITED TO ANY PARTICULAR COMMUNITY OR RELIGION AND THE ACTIVITIES MENTIONED THEREIN ARE CLEARLY CHARITABLE IN NATURE. THE OBJECTIVES LIKE (B) AND (K) ARE COMMERCIAL IN NATUR E. THEREFORE, IT CANNOT BE SAID THAT ALL THE OBJECTIVES OF THE ASSES SEE ARE CHARITABLE IN NATURE OR THAT THE RELIGIOUS OBJECTS ARE BOTH RELIGIOUS AND CHARITABLE IN NATURE. THE ASSESSEE, THEREFORE, HAS BEEN HELD TO BE NOT ELIGIBLE FOR REGISTRATION U/S 12AA OF THE ACT. IN THE CASE OF CIT VS. DAWOODI BOHRA JAMAT, THE HON'BLE SUPREME COURT HAS CONSIDERED THE OBJECTIVES OF THE SAID TRUST TO HOLD THAT IN THAT CASE EVEN RELIGIOUS OBJECTS ARE NOT LIMITED TO A PA RTICULAR COMMUNITY BUT ARE APPLICABLE TO THE GENERAL PUBLIC AND THEREFORE, THEY ARE IN THE NATURE OF GENERAL PUBLIC UTILITY. IN THE CASE OF TELLECHERY MINORITY WELFARE TRUST, THE HON'BLE KERA LA HIGH COURT HAS HELD THAT IT WOULD ALWAYS BE OPEN TO THE ASSES SEE TRUST TO APPROACH AUTHORITIES CONCERNED AFTER MODIFYING THE CLAUSES CLEARLY INDICATING THAT THE SCHEMES WERE MEANT FOR ALL SECTIONS AND NOT FOR A PARTICULAR GROUP. EVEN IN THE CASE B EFORE US, WE ARE OF THE OPINION THAT THE ASSESSEE TRUST CAN MODIFY I TS OBJECTIVES CLEARLY INDICATING THAT CHARITABLE BENEFITS ARE MEA NT FOR ALL SECTIONS ACROSS SOCIETY AND THAT THEY ARE NOT RESTR ICTED ONLY TO CHRISTIAN COMMUNITY AND ALSO ONLY TO THE FOLLOWERS OF HOPE UNLIMITED CHURCH AND ALSO TO EXCLUDE THE COMMERCIA L ACTIVITIES INTENDED TO BE CARRIED OUT BY THE ASSESSEE AND THER EAFTER, SEEK REGISTRATION U/S 12AA OF THE ACT. FURTHER, AS REGAR DS THE OBJECTION OF THE CIT (E) THAT THE ASSESSEE HAS FILED THE APPL ICATION MANUALLY INSTEAD OF ELECTRONICALLY AS REQUIRED BY THE CBDT V IDE CIRCULAR ITA NO 2212 OF 2018 HOPE UNLIMITED CHURCH SECUNDER ABAD. PAGE 10 OF 10 NO.10/18, WE DIRECT THE ASSESSEE TO NOW FILE THE AP PLICATION ELECTRONICALLY AND ON SUCH FILING AFTER THE AMENDME NT OF CLAUSES, THE CIT (E) SHALL CONSIDER THE APPLICATION AFRESH O N MERITS. 8. IN THE RESULT, ASSESSEES APPLICATION IS TREATED AS PARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 5 TH APRIL, 2019. SD/- SD/- (S.RIFAUR RAHMAN) ACCOUNTANT MEMBER (P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD, DATED 5 TH APRIL, 2019. VINODAN/SPS COPY TO: 1 HOPE UNLIMITED CHURCH, C/O MOHD. AFZAL, ADVOCATE, NO.402, SHERSONS RESIDENCY, 11-5-465 CRIMINAL COURT ROAD, RED HILLS, HYDERABAD 500004 2 CIT (EXEMPTIONS), 2 ND FLOOR, AAYAKAR BHAVAN, BASHEERBAGH, HYDERABAD 3 ADD. CIT (EXEMPTIONS) HYDERABAD 4 THE DR, ITAT HYDERABAD 5 GUARD FILE BY ORDER