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2017 (10) TMI 241 - AT - Income TaxSeeking approval u/s 80G rejected registration under section 80G is available to a charitable trust but not to a religious trust - whether organizing such melas are in the nature of religious activities or more in a form of a social gathering where people irrespective of their caste, creed, and religion gather and participate in various activities? - Held that:- On perusal of the order of the ld CIT(E), we donot see any basis for arriving at the conclusion that the activities of the assessee trust are predominantly religious in nature except for few expenditure heads which are held to include expenditure incurred towards religious activities. Useful guidance can be drawn from the decision of the Hon’ble Rajasthan High Court in case of Umaid Charitable Trust v. Union of India [2008 (5) TMI 232 - RAJASTHAN HIGH COURT] wherein held Revenue is not allowed to take a narrow approach that character of charitable trust was lost if one particular expenditure was made for such/above purpose and that too by way of contribution to another trust - No clause in the trust deed in the present case which indicates that income of the petitioner-trust was to be applied wholly or substantially for any particular religion. It is the dominant object of the trust which is important and contribution and expenditure incurred by the petitioner-trust has to be viewed in light of the objects with which charitable trust in question was constituted. In light of above discussions, we are setting aside the matter to the file of the ld CIT(E) to examine the same a fresh taking into consideration the legal proposition as above - Decided in favour of assessee trust for statistical purposes.
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