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2015 (12) TMI 137 - AT - Income TaxGrant of recognition u/s 80G rejected - one of the clauses of the object of the assessee trust as religious in nature - Held that:- None of the expenditure so far incurred by the assessee can be said to be of a religious nature and, therefore, the assessee fulfilled the conditions as provided u/s 80G of the Income-tax Act. The Hon’ble Supreme Court in the case of Dawoodi Bohra Jamt (2014 (3) TMI 652 - SUPREME COURT ) has also confirmed and recognized the duality of the purpose of religious as well as charitable nature. The provision of sec. 80G also recognizes the duality of purpose with a rider that for the purpose it should not be wholly or substantially the whole of which is religious in nature. In the case in hand the reference of the promotion of study of Jain Agama and Jain Siddhnta by itself would not render the whole of the object of the trust as religious in nature. In view of the above facts and circumstances of the case, we find that the assessee’s objects cannot be described as wholly or substantially the whole an religious in nature, accordingly, we set aside the impugned order of Commissioner and direct the Commissioner to grant the recognition u/s 80G of the Act by considering the fact that the assessee has already been granted the registration u/s 12A and picking up a particular reference in one of the clauses of the object would not constitute the entire and whole of the objects of the assessee trust as religious in nature. - Decided in favour of assessee.
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