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2015 (3) TMI 1233 - HC - Income TaxDenial of approval under section 80G - non charitable activity - ITAT come to the conclusion that the said objects were all of charitable nature and were not hit by the proviso to section 2(15) - Held that:- From a plain reading of the order of the Director, it is clear that the same has been passed without even specifying as to which of the objects, and how the same, were not charitable in nature. It has also not been mentioned or clarified in the order as to why on the same objects the trust had been granted exemption under section 80G earlier, and it was being denied at this stage. Proviso to section 2(15) of the Act was inserted with effect from April 1, 2009 and not from April 1, 2008 as has been mentioned by the Director in his order. The order of the Director was totally devoid of reasons and thus, the same was rightly set aside by the Tribunal. Tribunal has, in our view, rightly come to the conclusion that denial of approval under section 80G was not justified. We are not satisfied with the objection raised by the learned counsel for the appellant as, in our opinion, construction of "prayer hall" or encouraging meditation yoga etc. would not be religious activities. We are, thus, not satisfied with the submission of the learned counsel for the appellant, especially when such is not the ground which has been taken by the Director while denying approval to the assessee.- Decided in favour of assessee
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