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2018 (4) TMI 790 - AT - Income TaxRejecting grant of the approval u/s 80G - expenditure on particular religious purpose - as per CIT-A the assessee spent more than 5% of its income towards religious purposes - Held that:- Objects of the trust that it is constituted mostly to perform puja and seva to Shri Shri Kali Mata in a Mandir built and erected at village Thakdari, P.O. Krishnapur, District-24 Parganas (N), Kolkata – 700 102, and to keep and maintain the mandir and the land and to make arrangements to continue seva and puja. In addition to these objects, a number of charitable objects have been included. These relate to relief to poor, maintaining educational institutions etc. The religious expenditure in question is towards puja expenses and honarium paid to priests. In our view the judgement in the case of Umaid Charitable Trust (supra), does not come to the rescue of the assessee, because in that case a single charitable contribution was made to another trust, which carries out renovation of Lord Vishnu Temple. Such single contribution was not considered as a religious activity. In the case on hand, worship of Godess Kali Mata and expenditure incurred towards the same is definitely incurred for a particular religious purpose. The arguments of the assessee, that any person of any religion can perform the Puja to Goddess Kali and hence the expenditure in question is not restricted to a particular religion is not correct. The expenditure is of religious nature. Just because the expenditure is by persons of all categories, castes and creeds, does not cease to make the expenditure of religious nature. The requirement of the Section 80G(5)(iii) of the Act are not the basis on which approval u/s 80G of the Act, was denied and hence the arguments advanced based on this Section has no merit. - Decided against assessee.
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