TMI Blog2014 (5) TMI 731X X X X Extracts X X X X X X X X Extracts X X X X ..... ell 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 socie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 22.03.2010 accompanying by the copies of the audit reports for the last three years as well as the constitution of the society. The Commissioner of Income Tax called the report from the Joint Commissioner of Income Tax, Range-3, Ferozepur, that under whose jurisdiction the case falls. The report of Joint Commissioner of Income Tax, Range-3, Ferozepur, was received on 14.05.2010 vide his letter dated 11.05.2010, in which he has not recommended the case of the appellant/applicant society for grant of approval under Section 80G of the Act on the following grounds: The perusal of the constitution of the Society reveals that in para 2 it has been mentioned that The object of the society shall be to work for social, cultural, ph ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... society since its inception without any discrimination between any communities at all. Secondly, the society is registered with Government as well as with the Commissioner of Income Tax, Bathinda, under Section 12AA of the Act and was duly approved by Chief Commissioner of Income Tax, Amritsar, under Section 10(23C)(vi) of the Act. Since its formation no other charitable activities have been carried out except running some educational and medical institution. 4. The reply of the society was considered by learned CIT, Bathinda, along with other documentary evidence as well as the case-law cited by the appellant/applicant society and finally the learned Commissioner of Income Tax, Bathinda, has held that the object of society is written in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... munity and thus does not fulfill the condition of clause (iii) of Section 80G(5) of the Act. Accordingly, he rejected the application filed by the appellant/applicant society on 22.03.2010 for the approval under Section 80G(5)(vi) of the Act vide impugned order dated 31.08.2010. 6. Aggrieved with the impugned order dated 31.08.2010 passed by learned CIT, Bathinda, the assessee filed the present appeal. 7. At the time of hearing, learned counsel for the assessee filed three pages written submission along with the small paper book, containing pages from 1 to 14, in which he has attached the Copy of letter filed before the Commissioner of Income Tax-Bathinda; Copy of letter filed before Assistant Commissioner of Income Tax-III-Ferozepur; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l, physical, religious and moral uplift of the Sikhs in General and in particular to impart education in arts, science, sports and vocations for all the people. 3 4. 5. . 6. 7. Every adult Sikh can become a member of the General Council (subject to the approval of the Executive Committee) by paying an annual subscription of Rs. 1000/- in advance to the next academic year or a lump sum of Rs. 5000/-. 11. Keeping in view the relevant portion of the Constitution reproduced above, we are of the view that the objects of the Society is only to uplift the Sikh Community not any other caste, religion or creed. This institution has been established only to impart education in arts, science, sports and vocat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e sphere of arts, science, sports and vocation. 14. It is also a matter of record that 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. 15. In our considered view, the appellant/applicant society does not fulfill the conditions prescribed under Section 80G(5)(iii) of the Act, therefore, the appellant/applicant society is not entitled for the approval under Section 80G(5)(iv) of the Act. 16. As regards to the argument advanced by learned counsel for the assessee along with other relevant materials available with us, we have thoroug ..... X X X X Extracts X X X X X X X X Extracts X X X X
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