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2013 (10) TMI 15 - HC - Income Tax
Deduction u/s 80G - charitable activities u/s 2(15) or not - whether the objects mentioned in trust deed like Akhand naam sankirtan in aashram uninterruptedly, Thakur Sewa of Shri Girdhari Ji and Samadhi of Baba Gaurang Das. And organization of Bhadaras on all important religious festival and other festivals like avirbhav and tirobhav tithes of Gaudiya Sampradayas bibhutis are pourely religious in nature and not in accordance with the section 2 (15) of the I.T. Act, 1961 - Rejection of registration u/s 12AA of the Income Tax Act – Held that:- Reliance has been placed upon the judgment in the case of Radhasoami Satsang v. CIT [1991 (11) TMI 2 - SUPREME Court] - From the object of the trust it cannot be said that the object and purpose of establishment of trust was not genuine and that activities as delineated in the object were not carried out by the trust. The findings that Akhand Naam Sankirtan is one type of meditation and yoga with organising Bhandara unless it was proved that it was for any particular community or group of persons and that food was not provided to the persons irrespective of caste and religion could not be a ground to reject the registration – Decided against the Revenue.