In the case of Shri Dhar Sabha Vaishno Devi vs CIT(E), ITAT Amritsar has held that:
23.) In the instant case, the Ld. CIT(E) denied the registration by observing that the head of the society is restricted to be from Shree Dhar Vansh and no other member of the Sabha will have any right to raise any objection. In my opinion that cannot also be a ground to refuse the registration when the object of the assessee society are charitable in nature. On a similar issue the Hon’ble Kolkata High Court in the case of Smt. Ganesh Devi Rami Devi Charity Trust Vs. CIT reported at 71 ITR 696 held as under:
”(i) a trust may be of a public charitable nature even if the control of the trust property was not vested in the public but was retained by the settlers;”
It has further been held that ”(v) a dharamshala is always meant for the public and the Sanskrit pathsala was also open to the public; and, even though only Brahmin boys read there, still it was for the public also; ”
24.) In the present case also the Ld. CIT(E) himself admitted in the body of the impugned order that the establishment of free Hospital and Dharamshala were objects seemingly qualified for the label of charitable purposes. I therefore by keeping in view the peculiar facts of this case as discussed hereinabove concur with the view of the Ld. Accountant Member who has directed the Ld. CIT(E) to grant the registration under section 12AA of the Act to the assessee society.
25.) Now this matter will go to the regular Bench for giving effect in accordance with the majority view.
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