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2017 (10) TMI 376 - AT - Income TaxApplication u/s 80G(5)(vi) - receipt of donations - religious activity or not - conducting ‘Yagh, Havan and Ram Katha’ - Held that:- Assessee institution has not incurred any expenditure of religious in nature. The spot enquiry report of the Inspector also support the claim of the assessee for grant of an approval under section 80G of the Income Tax Act. It appears that the learned CIT has not gone through all these material on record in proper perspective and the subsequent assessment order passed under section 143(3) also requires consideration by the learned CIT, Faridabad. It may also be noted here that at the time of approval under section 80G(5) the assessee shall have to explain that institution or fund is not expressed to be for benefit of any particular religious community or caste and that the institution or fund maintained regular accounts of its receipts and expenditure. Since the assessee denied to have incurred any expenditure on religious activity for any particular community, therefore, assessee cannot be put to negative onus. Considering the above discussion, we are of the view that the learned CIT, Faridabad, has not considered the issue in proper perspective. Therefore, the matter requires reconsideration at his level. We, accordingly, set aside the impugned order and restore the matter in issue to the file of the learned Commissioner of Income Tax, Faridabad, with direction to re-decide the matter in issue in accordance with law by giving reasonable sufficient opportunity of being heard to the assessee.
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