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2011 (9) TMI 278 - AT - Income TaxRejection of grant of registration u/s 80G - charitable activity or religious activity - Held that:- The assessee society has incurred the main expenditures on T.V. telecast and salaries of preachers. It is also not clear from the details furnished by the assessee that what type of education was provided by the assessee societies, though he has claimed certain salaries to teachers and hostel staff salaries. - Whereas, the preachers are generally engaged to spread the teachings of Lord Jesus Christ and therefore cannot be considered to be an expenditure incurred for charitable activities. If the salaries to preachers is taken out from the category of expenditure for charitable activities, the expenditure on religious activities would go more than 5% of the total income. Though the assessee has claimed various expenditures under the head charitable activities, but no evidence are placed to establish the same. - since the expenditure on religious activities is more than 5% of the total income of the assessee it is hit by sub-section 5(ii) read with sub-section 5B of section 80G of the Act. - Decided against the assessee.
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