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2021 (5) TMI 81 - AT - Income TaxDenial of approval U/s 80G(5)(vi) - aims and objectives of the assessee as religious in nature - assessee moved an application in Form 10G for grant of approval U/s 80G - assessee Trust was created on 19/10/1964 and is registered U/s 12AA of the Act since 01/03/1976 - HELD THAT:- Trust established Geeta Bhawan to provide accommodation to Sadhus, Saints and Priests for the propagation and dissemination of Dharmik Shiksha. From the aforesaid object, it is very much clear that the accommodation was provided to those persons who were propagating and disseminating Dharmik Shiksha in the society as a whole and not to a particular community or religion. Moreover, the said persons are also not related to a particular religion or community of the society - it cannot be said that the objects of the assessee were religious in nature. Moreover, the assessee had been granted registration U/s 12AA of the Act since 01/03/1976, only after considering this fact that the objects of the assessee Trust were charitable in nature. In the present case, it is not brought on record that the said registration granted to the assessee was set aside, therefore, if there is no change in the objects of the assessee Trust which were considered to be charitable while granting registration U/s 12AA of the Act then it cannot be said that the same objects were not charitable in nature while granting approval U/s 80G. Thus we are of the view that the ld. CIT(E) was not justified in rejecting the application of the assessee moved for grant of approval U/s 80G - Decided in favour of assessee.
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