SHRI DHAKAD SAMAJ DHARAMSHALA BHAWAN TRUST Vs. CIT

JUDGEMENT

(1.) THIS appeal under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as, 'the Act') has been filed to assail the order dated 24 -11 -2003, passed by the Tribunal, Indore Bench, Indore, by which the claim of the appellant -trust for registration under Section 11 as declined by the Commissioner has been affirmed in appeal before the Tribunal.

(2.) THIS appeal has been admitted by this Court by order dated 23 -11 -2004 onthe following substantial question of law: Whether the Tribunal was justified in holding that the appellant trust is not entitled to claim the registration under Section 12A of the Income Tax Act, thereby not entering into claim for exemption available under Section 11 of the Act ?

(3.) THE Tribunal has, on appeal, affirmed the order passed by the Commissioner. It has observed that it is a very well known fact that Ujjain is a place of religious importance and from throughout India people from Hindu community visit for performing Pooja, but providing accommodation to pilgrims in Dharamshala cannot be termed as religious purpose. It was further observed that admittedly, Dharamshala was not meant for persons of the Samaj living in States of Madhya Pradesh and Rajasthan only where they have been recognised as backward class.