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2021 (1) TMI 229 - AT - Income TaxRegistration u/s 80G(5)(vi) denied - CIT(E) held that the assessee-trust is a private religious trust and therefore, cannot be held as a charitable trust within the meaning of Section 2(15) - AR has submitted that the assessee-trust is duly registered U/s 12AA - contention raised by the ld. AR that the impugned order has been passed beyond the limitation period - HELD THAT:- Assessee-trust has moved its application on 01.08.2019 and therefore, the limitation period has to be counted from the end of the month in which the application has been filed and the said period expired on 28.02.2020. In the instant case, the impugned order was passed on 19.02.2020, therefore, the same was passed within the limitation period as so prescribed and therefore, the contention so advanced by the ld. AR cannot be accepted. Assessee-trust is a private religious trust which doesn’t enure for the benefit of public at large and thus cannot be held as charitable within meaning of section 2(15) - merely the fact that the trustees belongs to a single family cannot be a sole reason for holding that it is a case of private trust as compared to a public trust more so when we find that the assessee-trust has already been registered U/s 12AA of the Act as well as under the Rajasthan Society Registration Act. The trustees are the same at the time of applying for registration U/s 12AA of the Act as well as while applying for the impugned approval U/s 80G of the Act and therefore, where the Revenue has already taken a view that the assessee is a public trust, in such a scenario, basis the same documents, the Revenue cannot plead and take a different view in the matter. Having granted registration U/s 12AA of the Act which continues to remain in force and which has not been withdrawn as on date, the main character of the assessee-trust as that of the public trust cannot be challenged in the impugned proceedings. Regarding the Bhairav Temple being described as property of the assessee trust as per the amended trust deed and carrying on the activities of running of the temple, assessee-trust which has been established on 27.09.2017 is operating out of the temple premises, therefore, it is a case of a trust which is operative as on the date of seeking registration and it thus becomes essential to examine the exact nature of the activities so undertaken by the assessee-trust. The assessee trust has claimed that the necessary information/documents have been submitted before the ld CIT(E) however, on perusal of the records, we are unable to decipher any information and documents which have been submitted by the assessee-trust in relation to Temple related activities and corresponding expenditure. Assessee trust deserve one more opportunity to submit the necessary information/documents thus we are setting aside the matter to the file of ld. CIT(E) for the purposes of examining the activities of the assessee’s trust including the activities in relation to Bhairav Temple and basis the same, decide the matter afresh - Appeal of the assessee is allowed for statistical purposes.
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