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2018 (7) TMI 2023 - AT - Income TaxApplication for issue of certificate u/s. 80G rejected - charitable activity u/s 2(15) - CIT noticed from the records that the trust has not been able to obtain registration u/s.12A - HELD THAT:- It is seen that the main object of the Trust is to promote Education, to infuse inspiration, wishful though conception, piousness to religion into mass, to do welfare work in the society without any bar of any caste, community, colour or religion. We may also observe that the CIT, Valsad has denied the approval of Trust u/s.80G of the Act by observing that as per provision of section 80G(5)(vi) of the Income Tax Act, 1961 read with Rule 11AA(2)(i) of Income Tax Rule 1962, for the approval of an institution or fund under section 80G, registration of the trust under section 12A of the I.T.Act is essential. The Hon'ble Supreme Court in the case of M/s.Queen’s Educational Society vs. CIT [2015 (3) TMI 619 - Supreme Court] discussing therein various decision of Supreme court’s as well as High Court’s has held that the concern was charitable purposes as defined u/s.2(15) of the Act. when a Trust mainly engaged in spreading and promoting religious scriptures reading, distribute consecrated food, running gymnasium, upliftment of economically poorer sections of the society, doing sociocultural activities in society without any bar of any caste, filling devotions towards the country for human well being and contribute in imperative services like students education books, scholarships, foods and clothes etc,. then it cannot be said that the assessee Trust has ceased to exist for the purpose of charitable and education as provided u/s.2(15) of the Act. Therefore, we are of the considered opinion that the assessee is entitled for approval u/s.80G - Decided in favour of assessee.
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