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2014 (5) TMI 731 - AT - Income TaxDenial of approval as society u/s 80G(5)(iv) of the Act - Object of the society is for benefit of a particular religious community only Held that:- The objects of the Society is only to uplift the Sikh Community not any other caste, religion or creed - The institution has been established only to impart education in arts, science, sports and vocations and for all these peoples only - as regards to the member of the General Council of the applicant society only Sikh can become a member of the general council not any other person is eligible to become a member of the society - Keeping in view the Constitution of the applicant as well as the relevant provision of law i.e. Section 80G(5)(iii), it has been held that it is matter of record that the applicant society is only made to uplift one community i.e. Sikh Community and imparting various types of education to them which includes social, cultural, physical, religious and moral uplift as well as in the sphere of arts, science, sports and vocation - only Sikh can become a member of the General Community of the appellant/applicant society who is controlling the entire administration of the institutions run by the society, which is clearly contrary to the provisions of Section 80G(5)(iii) of the Act the applicant society does not fulfill the conditions prescribed u/s 80G(5)(iii) of the Act thus, the applicant society is not entitled for the approval u/s 80G(5)(iv) of the Act. The assessee has not filed any documentary evidence, establishing that the applicant society is not only working for uplift of the Sikhs but for general community also - There is no piece of evidence on record establishing that a non-Sikh can become a member of General Council of the appellant/applicant society - the documentary evidence filed by the assessee is not helpful - It is very much clear from the name of the applicant society i.e. Sangat Sahib Bhai Pheru Sikh Educational Society, Faridkot as well as the constitution along with aims and objects of the appellant/applicant society that the society is not doing any charitable work for uplift of general community and using its funds only for uplift of Sikh community by providing education in various fields, which is contrary to the provision of Section 80G(5)(iii) - CIT, Bathinda, has rightly rejected the application Decided against Assessee.
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