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2015 (4) TMI 335 - RAJASTHAN HIGH COURTEntitlement to benefits of exemption u/s. 11/12 - the assessee trust is controlled by two families and entire income and benefits are passed over to the said families - Tribunal wconfirming the deletion of addition on account of donation given for charitable activities despite of the fact that the assessee is not entitled for any exemption/ deduction and treating the construction expenses of ₹ 566627/- as revenue expenditure - Held that:- All the authorities have recorded concurrent findings of fact that the respondent-Trust stands registered under Section 12A of the Act, vide order dated 25.03.1976, which is still valid. It is not denied that the certificate under Section 12A, is still valid. The details of the expenses incurred on charitable activities, were filed along with the returns. We have gone through these details, which include expenditure of major part of donation on religious and other charitable purposes on 27 items. The amount spent on free food distributed in Rain Baseras in evening at ₹ 17,75,289.53, Prasad distribution on various functions, donation provided to the SMS Hospital for maintenance of Polytroma ward at ₹ 4,13,819/-, and other activities, clearly fall within the meaning of charitable purposes under Section 2(15) of the Act. Thus the findings recorded by the Income Tax Authorities that so long the registration under Section 12A of the Act is valid and the income is found to have been spent for charitable purposes, such income has to be excluded from the total income of the previous year, does not raise any substantial question of law for consideration in this appeal. - Decided against Revenue.
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