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2015 (8) TMI 1083 - ITAT PUNEGrant of approval u/s.80G denied - objects as well as activities are predominantly religious and since the religious expenses in all the 3 years in respect of which statement of accounts have been submitted exceeded 5% of the total income/receipts which is violative of the provisions of sub-section (5B) of section 80G - Held that:- In the instant case the objects of the trust are not entirely religious and since some of the objects are charitable in nature, a finding given by the Ld. CIT himself and since the temple is open to everybody irrespective of caste, creed, sect, colour etc. and since there is no restriction of entry of any particular community and since it has been held that if the Honorarium paid to the Brahmins of the assessee trust is excluded, then there is no violation of the provisions of sub-section 5B of section 80G, therefore, we are of the considered opinion that the assessee trust in the instant case should not be denied the benefit of grant of approval u/s.80G of the I. T. Act. We accordingly set aside the order of the CIT and direct him to grant approval u/s.80G of the I. T. Act. - Decided in favour of assessee.
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