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2011 (12) TMI 242 - PUNJAB AND HARYANA HIGH COURTTrust registered u/s 12A & 80G – Tribunal allowed approval for renewal of registration u/s 80G(5)(vi) on finding that amount incurred on religious activity is 4.93% out of the total income of trust - Revenue on basis of circular dated 19.06.1968 and the judgment in Rao Bahadur Calavala Cunnan Chetty Charities' case contented that expenditure on religious activity has to be seen after allowing the expenditure and not on the total income – Held that:- The ‘total income’ as mentioned in sub-clause (5B) of Section 80G of the Act does not mean the ‘income’, as it appears in Section 11 of the Act. The expression “total income” and income have been used differently and has distinct application. The circular dated 19.06.1968 and the judgment in CIT vs Rao Bahadur Calavala Cunnan Chetty Charities (1979 - TMI - 35614 - Madras High Court) is in respect of “income” relatable to Section 11 of the Act and not “total income”. Hence, no substantial question of law arises for consideration – Decided against the Revenue
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