COMMISSIONER OF INCOME-TAX Vs. DAWOODI BOHRA JAMAT

JUDGEMENT

(1.) THIS order will govern the disposal of Income -tax Appeals Nos. 87, 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 109, 110, 111, 112, 113, 114, 115, 116, 117, 118, 119, 120, 121, 122, 123, 124, 127, 128, 129, 130, 140, 141, 152, 153, 154, 155, 156, 157, 158, 159, 160, 161, 162, 163, 164, 165, 166, 167, 168, 169, 175 of 2008 and 26, 27, 28, 29, 30, 31, 32, 33, 34, 35 and 36 of 2009.

(2.) IN this order, we have noted the facts from I. T. A. No. 86 of 2008 for convenience. It is not disputed by counsel appearing for the respective parties that all the appeals are on the same facts involving identical issue.

(3.) THE controversy involved in appeal is about the entitlement of the respondent to get the registration under Section 12A/12AA of the Act. The claim of the respondent is that it is a public religious trust having the objects solely religious in nature and, therefore, they are entitled to claim registration under Section 12A/12AA of the Act ; whereas the stand of the Department is that the object of the respondent -trust are charitable in nature and they are confined to a particular community and, hence, the provisions of Section 13(1)(b) of the Act are attracted.