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2019 (3) TMI 1111 - AT - Income TaxGrant renewal for approval U/s. 80G(5) denied - trust has not carried out activities which entitle it's for recognition U/s. 80G(5) as per object of the trust - charitable activity or not? - exclusive religious activities - HELD THAT:- The assessee cannot get the benefit of registration under section 80G(5) of the Act if it’s activities wholly or substantially the wholly are of religious nature. However, in this regard, we note that the Ld. CIT has not brought any specific instances suggesting that the activities of the assessee are religious in nature. We also note that the assessee has been getting the registration under section 80G(5) of the Act right from the year 1993 to the year 31st March 2006 on the same kind of activities. It is also an undisputed fact that there was no change in the objects and the activities of the trust. Therefore we are of the opinion that the assessee deserves the registration under section 80G(5) of the Act as per the rule of consistency in view of the judgment of Hon’ble. Supreme Court in the case of Radhasoami satsang [1991 (11) TMI 2 - SUPREME COURT] - Decided in favour of assessee.
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