ANJUMAN-E-NAJMI, MUMBAI V. CIT-III, MUMBAI

ITA 909/MUM/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 84629 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 10 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-12-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 03-11-2014
• Assessment Year: 2012-2013
• Appeal Filed On: 04-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S PADMAJA
• Assessee Lawyers: AARTI N SHAH
• Keywords: Charitable institution
• Section: 12A; 12AA; 12; 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH A , MUMBAI BEFORE SHRI H.L. KARWA, PRESIDENT AND SHRI D. KARUNAKARA RAO, ACCOUNTA N T MEMBER I.T.A.NO. 909/M/2013 (AY: 2012 - 2013 ) ANJUMAN - E - NAJMI, DAWOODI BOHRA JAMAT, 4, FATEMA CHAMBERS, M.B. ESTATE, VIRAR (W) - 401303. PAN: AACTA 8274 C VS. COMMISSIONER OF INCOME TAX - III, THANE. (APPELLANT) (RESPONDENT) APPELLANT BY : MS. AARTI N SHAH RESPONDENT BY : MS. S. PADMAJA, DR DATE OF HEARING: 3.11.2014 DATE OF ORDER: 30 .12 .2014 O R D E R PER D. KARUNAKARA RAO, AM : THIS APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT - III, THANE DATED 13.12.2012. CIT REJECTED THE APPLICATION FOR REGISTRATION U/S 12AA OF THE ACT . AGGRIEVED WITH THE ABOVE ORDER OF THE CIT, ASSESSEE IS IN APPEAL WITH THE FOLLOWING GROUNDS. 1. THE LD CIT HAS ERRED IN LAW AS WELL S ON FACTS OF THE CASE IN NOT GRANTING REGISTRATION U/S 12AA OF THE ACT TO THE APPELLANT THOUGH THE APPELLANT IS A PUBLIC RELIGIOUS TRUST AND NOT COVERED BY PROVISIONS OF SECTION 13(1)(B) OF THE ACT. 2. THE LD CIT HAS ERRED IN LAW AS WELL AS ON FACTS OF THE CASE IN HOLDING THAT THE OBJECTS OF THE TRUST INCLUDE CARRYING OUT ACTIVITIES OF CHARITABLE NATUR E AND OBJECTS WERE MIXTURE OF RELIGIOUS AS WELL AS CHARITABLE ACTIVITIES, AND THEREFORE, REGISTRATION U/S 12AA WAS NOT GRANTED TO THE APPELLANT TRUST. 3. THE LD CIT HAS ERRED IN LAW AS WELL AS ON FACTS OF THE CASE IN HOLDING THAT THE NAME OF THE SETTLER IN THE TRUST DEED WAS WRONGLY DISCLOSED AS J. ALI VORA BUT HIS NAME HAS BEEN DISCLOSED AS ZOEB M. FIDA ALI VOHRA, AND THEREFORE, REGISTRATION U/S 12AA CANNOT BE GRANTED TO THE APPELLANT TRUST. 2. BRIEFLY STATED RELEVANT FACTS OF THE CASE ARE THAT THE ASSESS EE IS A REGISTERED TRUST UNDER BPT ACT W.E.F 27.10.2009. THE REGISTRATION WAS GRANTED BY THE CHARITY 2 COMMISSIONER TO THE SETTLER BY NAMED MR. ZOEB FIDAALI VOHRA AS MENTIONED IN THE CERTIFICATE. ASSESSEE MADE AN APPLICATION TO THE CIT FOR REGISTRATION ALON G WITH NECESSARY DOCUMENTS. CIT EXAMINED THE OBJECTS OF THE ASSESSEE AND ISSUED A SHOW CAUSE NOTICE MENTIONING THAT THE OBJECTS ARE RELIGIOUS IN NATURE AND THEREFORE, THE TRUST IS FOR THE BENEFIT OF A PARTICULAR RELIGIOUS COMMUNITY. FURTHER, HE ALSO INFO RMED THAT THE SETTLER NAME WAS MENTIONED DIFFERENTLY IN THE PAN AND DOES NOT TALLY WITH THE NAME APPEARING IN THE TRUST DEED . IN RESPONSE, THE ASSESSEE REPLIED THAT THE OBJECTS ARE CHARITABLE AND OF GENERAL PUBLIC UTILITY. THEY ARE AIMED AT SERVING THE CHARITABLE PURPOSE S . THEY ALSO REASONED THAT THE OBJECT S OF THE TRUST DEED NOT BE TO CATER TO THE ENTIRE MANKIND . FOR THIS PURPOSE, ASSESSEE R ELIED ON THE JUDGMENT IN THE CASE OF AHMEDABAD RANA CASTE ASSOCIATION, 82 ITR 704. FURTHER, ASSESSEE MENTIO NED THAT THE PROVISIONS OF SECTION 13(1)(B) OF THE ACT ARE APPLICABLE TO THE CHARITABLE TRUST AS WELL AS THE RELIGIOUS TRUST. REGARDING THE VARIATION IN THE NAME OF JOYAB FIDA ALI VORA, IT IS THE SUBMITTED THAT THE SAID NAME WAS MENTIONED ON PAN CONSIDERI NG THE VILLAGE LANGUAGE AND THE SAME IS A RECTIFIABLE MISTAKE. REGISTRATION CANNOT BE REJECTED MERELY BASED ON THE ABOVE REFERRED ALLEGATIONS. CIT EXAMINED THE SUBMISSIONS OF THE ASSESSEE. FURTHER, HE EXAMINED THE FINANCIAL STATEMENTS OF THE ASSESSEE AP PLIED THE TRUST FUNDS O N URS NIYAZ & MAJLIS (LUNCH & DINNERS) AS WELL AS IMDAD TALIM WHICH INCLUDES THE LEARNING OF ARABIC SCRIPT . CIT IS OF THE OPINION THAT SUCH EDUCATION ON ARABIC SCRIPT RELATES TO PREACHING THE HOLY QURAN , A RELIGIOUS ACT . IT IS TH E SUBMISSION OF THE ASSESSEE THAT LEARNING OF ARABIC LANGUAGE IS NOT A RELIGIOUS ACT AND EX TENDING FINANCIAL ASSISTANCE TO THE DAWOODI BOHRA COMMUNITY CONSTITUTES A GENERAL PUBLIC UTILITY. FURTHER, P ROVIDING LUNCH AND DINNERS IS AIMED AT ALL THE MEMBERS , ALL SOCIAL COMMUNITIES . AGREEING T O THE FACT THAT ARRANGING OF URS NIYAZ AND MAJLIS ON RELIGIOUS OCCASIONS MAY CONSTITUTE A RELIGIOUS ACT , ASSESSEE SUBMITTED THAT THE DOMINANT OBJECTS OF THE TRUST ARE FOR CHARITABLE PURPOSES . THUS, IT IS THE SUBMISSION O F THE ASSESSEE THAT THE OBJECTS ARE MIXED AND BOTH FOR RELIGIOUS AS WELL AS FOR GENERAL PUBLIC UTILITY. IN THESE CIRCUMSTANCES, CONSIDERING THE DOMINANCE OF OBJECTS FOR GENERAL PUBLIC UTILITY, THE REGISTRATION SHOULD BE GRANTED. FURTHER, ON THE WRONG SPE LLING IN THE NAME APPEARING ON THE PAN, IT IS THE SUB MISSION OF THE ASSESSEE THAT THE NAME MENTIONED IN THE PASS - PORT TALLIES WITH THE NAME OF THE SETTLER AS MENTIONED IN THE TRUST DEED. IN SUCH CIRCUMSTANCES, THE 3 REGISTRATION CANNOT BE REJECTED ON SUCH F RIVOLOUS GROUNDS. CIT CONSIDERED THE SAME AND DID NOT ACCEPT THE EXPLANATION OF THE ASSESSEE AND REJECTED THE REGISTRATION U/S 12AA OF THE ACT. AGGRIEVED WITH THE SAME, ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL BY RAISING THE ABOVE MENTIONED GROUNDS. 3. DURING THE PROCEEDINGS BEFORE US, LD COUNSEL FOR THE ASSESSEE FILED A COPY OF THE ORDER OF THE TRIBUNAL IN THE CASE OF ANJUMAN E NAJMI DAWOODI BHORA JAMAT VS. CIT VIDE ITA NO.1495/PN/2013, DATED 21.8.2014 AND MENTIONED THAT THE SAID TRUST SHARES THE SAME O BJECTS AS THAT OF THE ASSESSEE AND THE REGISTRATION U/S 12AA OF THE ACT WAS GRANTED. WHILE GRANTING REGISTRATION, TRIBUNAL (PUNE BENCH) RELIED ON THE APEX COURTS JUDGMENT IN THE CASE OF DAWOODI BOHRA JAMAT 364 ITR 31 (SUPREME COURT). IN THIS REGARD, LD COUNSEL FOR THE ASSESSEE RELIED ON PARA 4 OF THE SAID TRIBUNALS ORDER (SUPRA). FURTHER, LD COUNSEL FOR THE ASSESSEE BROUGHT OUR ATTENTION TO PAGE 41 OF THE SAID JUDGMENT OF HONBLE SUPREME COURT (PLACITAM 17) AND READ OUT THE OB JECTS OF THE SAID TRUST. COMPAR I S ON OF THE SAME WITH THAT OF THE INSTANT CASE , LD COUNSEL DEMONSTRATED THE COMPARABILITY OF THE OBJECTS WITH THAT OF THE PRESENT CASE AND MENTIONED THAT THE ASSESSEES REQUEST FOR REGISTRATION NEEDS TO BE CONSIDERED FAVOURABLY. 4. ON THE OTHER HAND, LD DR RELIED ON THE ORDER OF THE CIT. 5. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE ORDERS OF THE CIT. WE HAVE ALSO PERUSED THE JUDGMENT / ORDERS PLACED BEFORE US. THE OBJECTS OF THE PRESENT TRUST ARE EXTRACTED AS UNDER: 1. TO CELE BRATE THE BIRTH AND DEATH ANNIVERSARY OF IMAMS, DOAT AND OTHER SAINTS AND VALIS OF THE DAWOODI BHORA COMMUNITY. 2. TO ARRANGE NIYAZ ON AUSPICIOUS AND RELIGIOUS OCCASIONS. 3. TO TAKE AND GIVEN QARDAN HASANA AS PER QURANIC INJUNCTIONS FOR THE BENEFIT OF THE DAWOOD I BOHRA COMMUNITY. 4. TO ARRANGE FOR RELIGIOUS EDUCATION AND TO ESTABLISH INSTITUTION FOR IMPARTING RELIGIOUS EDUCATION. 5. TO UNDERTAKE EVERY KIND OF RELIGIOUS ACTIVITY AS PER QURANIC INJUNCTION AND SHARIAT - E - MOHAMMEDIYAH. 6. FURTHER, WE HAVE GONE THOUGH THE CI TED APEX COURTS JUDGMENT IN THE CASE OF DAWOODI BHORA JAMAT (SUPRA) AND THE OBJECTS OF SAID TRUST EXTRACTED AT PAGE 41 OF THE 364 ITR. WE HAVE EXTRACTED THE SAME HERE AS UNDER FOR THE PURPOSE OF COMPARISON, WHICH READ AS UNDER: 4 A. TO ARRANGE FOR NYAZ AND MA JLIS (LUNCH AND DINNER) ON RELIGIOUS OCCASION OF THE BIRTH ANNIVERSARY AND URS MUBARAK OF AWALIA - E - QUIRAM (SA) AND SAINTS OF THE DAWOODJI BOHRA COMMUNITY. B. TO ARRANGE FOR LUNCH AND DINNER ON RELIGIOUS OCCASIONS AND AUSPICIOUS DAYS OF THE DAWOODI BOHRA COMM UNITY. C. FOR THE BETTERMENT OF THE DAWOODI BOHRA COMMUNITY TO GIVE AND TAKE QARDAN HASARIA ACCORDING TO FARMA OF AURANE MAJID. D. TO ARRANGE FOR RELIGIOUS EDUCATION AND TO ESTABLISH MADARSA AND SUCH ORGANIZATION. E. TO ASSIST/HELP TO THE NEEDY PEOPLE FOR RELIGIOUS ACTIVITIES. F. TO CARRY OUT ALL RELIGIOUS ACTIVITIES ACCORDING TO SHARIA T AND DIRECTION OF SHARIAT - E - MO HAMMEDIYAH FOR THE PROSPERITY OF THE DAWOODI BOHRA COMMUNITY. 7. THE ABOVE COMPARISON OF THE OBJECTS OF INSTANT TRUST WITH THAT OF THE DAWOODI BHORA JAMAT (SUPRA), IT IS AN INEVITABLE CONCLUSION THAT MOST OF THE OBJECTS ARE CERTAINLY COMPARABLE AND THE RESTRICTION IS ALLOWABLE TO THE INSTANT ASSESSEE. THE CLAIM OF THE ASSESSEE FOR REGISTRATION U/S 12A OF THE ACT CANNOT BE REJECTED ON THE GROUND OF RELIGIOUS NATURE OF THE OBJECTS AS HELD BY THE APEX COURT IN THE CASE OF DAWOODI BHORA JAMAT (SUPRA). 8. FURTHER, W E HAVE EXAMINED THE PUNE BENCH DECISION IN THE CASE OF ANJUMAN - E - NAJMI DAWOODI BOHRA JAMAT (SUPRA) AND FIND PARA 4 IS RELEVANT IN THIS REGARD WHEREI N THE RELEVANT PORTIONS FROM THE CITED JUDGMENT OF THE SUPREME COURT IN THE CASE OF DAWOODI BHORA JAMAT (SUPRA) ARE EXTRACTED. 4. WE FIND THAT THE CASE OF CIT VS. DAWOODI BOHRA JAMAT (2014) 364 ITR 31 (SUPREME COURT), THE HONBLE SUPREME COURT HAS HELD AS UNDER: (I) THAT DETERMINATION OF THE NATURE OF THE TRUST AS WHOLLY RELIGIOUS OR WHOLLY CHARITABLE OR BOTH CHARITABLE AND RELIGIOUS UNDER THE ACT IS NOT A QUESTION OF FACT . IT IS A QUESTION WHICH REQUIRES EXAMINATION OF THE LEGAL EFFECTS OF THE PROVEN FACTS AND DOCUMENTS , THAT IS , THE LEGAL IMPLICATION OF THE OBJECTS OF THE ASSESSEE - TRUST AS CONTAINED IN THE TRUST DEED . IT IS ONLY THE OBJECTS OF A TRUST AS DECLARED IN THE TRUST DEED WHICH WOULD GOVERN ITS RIGHT OF EXEMPTION UNDER SECTION 11 OR 12 . IT IS THE ANALYSIS OF THESE OBJECTS IN THE BACKDROP OF FISCAL JURISPRUDENCE WHICH WOULD ILLUMINATE THE PURPOSE BEHIND CREATION OR ESTABLISHMENT OF THE TRUST FOR EITHER RELIGIOUS OR CHARITABLE OR BOTH RELIGIOUS AND CHARITABLE PURPOSE. THEREFORE , THE HIGH COURT H AD ERRED IN REFUSING TO INTERFERE WITH THE OBSERVATIONS OF THE TRIBUNAL IN RESPECT OF THE CHARACTER OF THE TRUST ON THE GROUNDS THAT THEY WERE PURE FINDINGS OF FACT . (II) THAT THE OBJECTS OF THE ASSESSEE - TRUST WERE NOT INDICATIVE OF A WHOLLY RELIGIOUS PU RPOSE BUT WERE COLLECTIVELY INDICATIVE OF BOTH CHARITABLE AND RELIGIOUS PURPOSES. ALTHOUGH OBJECTS (C) AND (F) WHICH PROVIDED FOR ACTIVITIES COMPLETELY RELIGIOUS IN NATURE AND RESTRICTED . TO THE SPECIFIC COMMUNITY OF THE . ASSESSEE - TRUST WERE OBJECTS WITH RELIGIOUS PURPOSE ONLY, THE FACT THAT THE OTHER OBJECTS TRACED THEIR SOURCE TO THE HOLY QURAN AND RESOLVED TO ABIDE B Y THE PATH OF GODLINESS SHOWN BY ALLAH WOULD NOT BE SUFFICIENT TO CONCLUDE THAT THE ENTIRE PURPOSE AND ACTIVITIES OF THE TRUST WERE PURELY RELIGIOUS IN COLOUR . THE OBJECTS REFLECTED THE 5 INTENT OF THE TRUST AS OBSERVANCE OF THE TENETS OF ISLAM , BUT DID NOT RESTRICT THE ACTIVITIES OF THE TRUST TO RELIGIOUS OBLIGATIONS ONLY AND FOR THE BENEFIT OF THE MEMBERS OF THE COMMUNITY. THE PROVISION OF FO OD TO THE PUBLIC ON RELIGIOUS DAYS OF THE COMMUNITY, THE ESTABLISHMENT OF MADARSAS AND ORGANIZATIONS FOR DISSEMINATION OF RELIGIOUS EDUCATION AND RENDERING ASSISTANCE TO THE NEEDY AND POOR FOR RELIGIOUS ACTIVITIES WOULD REFLECT THE ESSENCE OF CHARITY . THE ACTIVITY OF PROVIDING FOR FOOD ON CERTAIN SPECIFIC OCCASIONS AND OTHER RELIGIOUS AND AUSPICIOUS EVENTS OF THE D AWOODI BOHRA COMMUNITY DID NOT RESTRICT THE BENEFIT TO THE MEMBERS OF THE COMMUNITY. NEITHER THE RELIGIOUS TENETS NOR THE OBJECTS AS EXPRESSED LI MITED THE SERVICE OF FOOD ON THESE OCCASIONS TO MEMBERS OF THE SPECIFIC COMMUNITY . THE ESTABLISHMENT OF MADARSAS OR INSTITUTIONS TO IMPART RELIGIOUS EDUCATION TO THE MASSES WOULD QUALIFY AS A CHARITABLE PURPOSE QUALIFYING UNDER THE HEAD OF EDUCATION UNDER THE PROVISIONS OF SECTION 2(15) OF THE ACT . SIMILARLY, ASSISTANCE BY THE ASSESSEE - TRUST TO THE NEEDY AND POOR FOR RELIGIOUS ACTIVITIES WOULD NOT DIVEST THE TRUST OF ITS ALTRUIST CHARACTER . THEREFORE, THE OBJECTS OF THE TRUST EXHIBITED THE DUAL TENOR OF REL IGIOUS AND CHARITABLE PURPOSES AND ACTIVITIES. SECTION 11 OF THE ACT ALLOWED SUCH TRUST WITH COMPOSITE OBJECTS TO CLAIM EXEMPTION FROM TAX AS A RELIGIOUS AND CHARITABLE TRUST SUBJECT TO THE PROVISIONS OF SECTION 13. THE ACTIVITIES OF THE TRUST UNDER SUCH O BJECTS WOULD, THEREFORE, BE ENTITLED TO EXEMPTION ACCORDINGLY. IN RE : TRUSTEES OF THE TRIBUNE [1939] 7 ITR 415 (PC) AND IN RE : SOUTH PLACE ETHICAL SOCIETY; BARRALET V . ATTORNEY GENERAL [1980] 3 ALL ER 918; [1980] 1 WLR 1565 ; 54 TAX CAS 446 APPLIED. (III) THAT THE OBJECTS OF THE ASSESSEE - TRUST WERE BASED ON RELIGIOUS TENETS UNDER THE QURAN ACCORDIRTG TO THE RELIGIOUS FAITH OF ISLAM . THE ACTIVITIES OF THE TRUST THOUGH BOTH CHARITABLE AND RELIGIOUS WERE NOT EXCLUSIVELY MEANT FOR A PARTICULAR RELIGIOUS C OMMUNITY. THE OBJECTS DID NOT CHANNEL THE BENEFITS TO ANY COMMUNITY IF NOT THE DAWOODI BOHRA COMMUNITY AND THUS, WOULD NOT FALL UNDER THE PROVISIONS OF SECTION 13(1)(B) OF THE ACT. , THE ASSESSEE - TRUST WAS A CHARITABLE AND RELIGIOUS TRUST WHICH DID NOT BENE FIT ANY SPECIFIC RELIGIOUS COMMUNITY AND, THEREFORE, IT COULD NOT BE HELD THAT SECTION 13(I)(B) OF THE ACT WOULD BE ATTRACTED TO THE ASSESSEE - TRUST AND THEREBY, IT WOULD BE ELIGIBLE TO CLAIM EXEMPTION UNDER SECTION 11 OF THE ACT.' 9. FURTHER, WE HAVE PERU SED THE CONCLUSIONS OF THE HONBLE APEX COURT IN THE CASE OF DAWOODI BHORA JAMAT (SUPRA) AND RELEVANT PORTION FROM HELD REGION OF THE JUDGMENT IS REPRODUCED AS UNDER: (II) THAT THE OBJECTS OF THE ASSESSEE - TRUST WERE NOT INDICATIVE OF A WHOLLY RELIGIOUS PURPOSE BUT WERE COLLECTIVELY INDICATIVE OF BOTH CHARITABLE AND RELIGIOUS PURPOSES . ALTHOUGH OBJECTS (C) AND (F) WHICH PROVIDED FOR ACTIVITIES COMPLETELY RELIGIOUS IN NATURE AND RESTRICTED TO THE SPECIFIC COMMUNITY OF THE ASSESSEE - TRUST WERE OBJECTS WITH RELIGIOUS PURPOSE ONLY, THE FACT THAT THE OTHER OBJECTS TRACED THEIR SOURCE TO THE HOLY QURAN AND RESOLVED TO ABIDE BY THE PATH OF GODLINESS SHOWN BY ALLAH WOULD NOT BE SUFFICIENT TO CONCLUDE THAT THE ENTIRE PURPOSE AND ACTIVITIES OF THE TRUST WERE PURELY RELIGIOUS IN COLOUR . THE OBJECTS REFLECTED THE INTENT OF THE TRUST AS OBSERVANCE OF THE TENETS OF ISLAM, BUT DID NOT RESTRICT THE ACTIVITIES OF THE TRUST TO RELIGIOUS OBLIGATIONS ONLY AND FOR THE BENEFIT OF THE MEMBERS OF THE COMMUNITY. THE PROVISION OF FOOD TO THE PUBLIC ON RELIGIOUS DAYS OF THE C OMMUNITY, THE ESTABLISHMENT OF MADARSAS AND ORGANIZATIONS FOR DISSEMINATION OF RELIGIOUS EDUCATION AND RENDERING ASSISTANCE TO THE NEEDY AND POOR FOR RELIGIOUS ACTIVITIES WOULD REFLECT THE ESSENCE OF CHARITY. THE ACTIVITY OF PROVIDING FOR FOOD ON CERTAIN S PECIFIC OCCASIONS AND OTHER 6 RELIGIOUS AND AUSPICIOUS EVENTS OF THE DATOOODI BOHRA COMMUNITY DID NOT RESTRICT THE BENEFIT TO THE MEMBERS OF TH E COMMUNITY. NEITHER THE RELIGIOUS TENETS NOR THE OBJECTS AS EXPRESSED LIMITED THE SERVICE OF FOOD ON THESE OCCASIO NS TO MEMBERS OF THE SPECIFIC COMMUNITY. THE ESTABLISHMENT OF MADARSAS OR INSTITUTIONS TO IMPART RELIGIOUS EDUCATION TO THE MASSES WOULD QUALIFY AS A CHARITABLE PURPOSE QUALIFYING U N DER THE HEAD OF EDUCATION UNDER THE PRO V ISIONS OF SECTION 2(15) OF THE ACT . SIMILARLY, ASSISTANCE BY THE ASSESSEE - TRUST TO THE NEED AND POOR FOR RELIGIOUS ACTIVITIES WOULD NOT DIVEST THE TRUST OF ITS ALTRUIST CHARACTER. THEREFORE, THE OBJECTS OF THE TRUST EXHIBITED THE DUAL TENOR OF RELIGIOUS AND CHARITABLE PURPOSES AND ACTIVITIES. SECTION 11 OF THE ACT ALLOWED SUCH TRUST WITH COMPOSITE OBJECTS TO CLAIM EXEMPTION FROM TAX AS A RELIGIOUS AND CHARITABLE TRUST SUBJECT TO THE PROVISIONS OF SECTION 13. THE ACTIVITIES OF THE TRUST UNDER SUCH OBJECTS WOULD, THEREFORE, BE ENTIT LED TO EXEMPTION ACCORDINGLY. 10 . ON PERUSAL OF THE ABOVE, IT IS EVIDENT THAT THE FACTS OF THE ASSESSEES CASE ARE COMPARABLE TO THE CASE ADJUDICATED BY THE HONBLE SUPREME COURT AS WELL AS THE DECISION OF THE ITAT, PUNE BENCH (SUPRA). THEREFORE, WE FIN D IT IS A FIT CASE FOR GRANTING REGISTRATION U/S 12A A OF THE ACT. REGARDING THE WRONG SPELLING APPEARING ON THE PAN, WE FIND PRIMA FACIE THE NAME OF THE ASSESSEE IS PRINTE D WRONGLY ON THE PAN. WE PLACE OUR RELIANCE MORE ON THE COPY OF THE PASS - PORT , COPY OF WHICH IS PLACED IN THE PAPER BOOK OF THE ASSESSEE. GENERALLY, T HE PASS - PORT IS ISSUED TO THE CITIZENS AFTER COMPLETION OF DU E VERIFICATION BY THE INVESTIGATION AUTHORITIES AND THEREFORE, IT ASSUMES SIGNIFICANCE . IN OUR OPINION, THE PASS - PORT IS MORE CREDIBLE DOCUMENT . THE OTHER DETAILS ABOUT THE DATE OF BIRTH, FATHER NAME ETC WHICH ARE FOUND COMPARABLE BUT FOR SPELLING IN THE NAME OF THE SETTLER. IN OUR OPINION, THESE FRIVOLOUS DISCREPANCIES IN THE MATTERS OF SPELLING OF A SETTLER SHOULD NOT COME ON THE WAY OF GRANTING OF THE REGISTRATION OF THE TRUST , WHICH IS OTHERWISE MEANT FOR GENERAL PUBLIC UTILITY. ACCORDINGLY, CIT IS DIRECTED TO ALLOW THE CLAIM OF THE ASSESSEE FOR REGISTRATION OF THE TRUST. 11 . IN THE RESULT, APPEAL OF THE AS SESSEE IS ALLOWED. ORDER PRONOUNCED I N THE OPEN COURT ON 3 0 T H DECEMBER , 2014. S D / - S D / - (H.L. KARWA) (D. KARUNAKARA RAO) PRESIDENT ACCOUNTANT MEMBER DATE: 3 0 .12 .2014. AT :MUMBAI OKK 7 COPY TO : 1. APPELLANT 2. RESPONDENT 3. THE CIT (A), CONCERNED. 4. THE CIT CONCERNED. 5. THE DR A, BENCH, ITAT, MUMBAI. 6. GUARD FILE. // TRUE COPY// BY ORDER ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI