TMI Blog2003 (10) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... ner is not entitled to any relief for the assessment years in question. - - - - - Dated:- 6-10-2003 - Judge(s) : RAJESH BALIA., SUNIL KUMAR GARG. JUDGMENT The judgment of the court was delivered by Rajesh Balia J.- We have heard learned counsel for the parties. The petitioner is aggrieved by the order dated October 13, 1998, passed by the Commissioner of Income-tax, Jodhpur, under section 80G(5) of the Income-tax Act, 1961, holding that some of the clauses of the trust reveal that these clauses pertain to wholly religious purposes and, therefore, in view of Explanation 3 to section 80G, the trust does not fall within the ambit of section 80G(2)(a)(iv) read with section 80G(5) so as to permit special deduction to donors to the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has answered in the negative and in favour of the Revenue, the following question on a reference to it under section 256 of the Income-tax Act, 1961: "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that the assessee was entitled to the relief under section 80G on the donations paid to Vishwa Mangal Trust?" The trust amongst other numerous of its charitable purposes, had one of its object as under: "Clause 2(h). To establish, maintain and to grant and/or aid to public places of worship and prayer halls." This was construed by the Calcutta High Court to be a wholly religious purpose notwithstanding that the purpose was not restricted in its expense to a particular religion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on to which the section applies [sub-section 2(a)(iv)] if it is established in India 'for a charitable purpose' and fulfils the condition, inter alia, that it 'is not expressed to be for the benefit of any particular religious community or caste'. Explanation 3 states, 'In this section, "charitable purpose" does not include any purpose the whole or substantially the whole of which is of a religious nature'." In view of the aforesaid unequivocal declaration by the Supreme Court that for the purpose of applying Explanation 3, one has to read each and every object and not to consider the trust deed as a whole, there is no room to interfere in the conclusion reached by the Commissioner. The Commissioner has quoted object items Nos. 1, 2, 3, 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t from April 1, 2000 would be that notwithstanding one or more clauses of the trust deed being wholly or substantially religious, if the income-expenditure ratio in respect of the expenses incurred on such purposes falls within the ambit of sub-section (5B), it shall still be treated to be an institution to which the provisions of section 80G would apply and the donations to which would qualify for deduction. Since, this petition relates to the assessment years 1994-95 to 1997-98 before the insertion of sub-section (5B) in section 80G with effect from April 1, 2000 and it does not have retrospective effect, the petitioner is not entitled to any relief for the assessment years in question. This petition fails and is hereby dismissed. N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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