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2021 (5) TMI 865 - AT - Income TaxApplicant seeking approval u/s 80G(5)(vi) - denying approval and registration u/s 80G of the Act is that the Trust’s activities includes religious activities and violating the provisions of section 80G(5)(vi) - CIT (E) rejected the application of the assessee on the ground that the main object of the assessee trust is to establish, construct, maintain and run a Gurudwara at Puri and Nayagarh providing for regular daily seva puja according to the Sikh religious custom, tradition, therefore, the activities of the trust is religious and violating the provisions of section 80G(5)((iii) - HELD THAT:- We are not in agreement with the contention of the ld CIT DR as from the relevant part of the impugned order, it is clear that the CIT (E) has denied registration only on one ground violation of clause (iii) of sub-section (5) of Section 80G. The revenue cannot be allowed to make a new case. Even if we see that the ld counsel of the appellant has not contended that the Trust’s activities are centralised to only a few objects cannot be a ground for denying registration u/s.80G of the Act as this is not required to conduct activities on all the objects to get approval & registration u/s.80G and it is also not a requirement of section 80G of the Act to conduct activities on all the objects stated in the Trust Deed. Therefore, we are of the considered view that the contention of ld CIT DR are not found to be acceptable in the present case. The order of ITAT Jaipur in the case of Shri Bair Singh Ji Narayan Singh Ji Memorial Sansthan [2018 (12) TMI 1887 - ITAT JAIPUR] relied on by the assessee also provides support to the grounds of the assessee. In this order, the Co-ordinate bench has relied to the judgment of Umaid Charitable Trust vs The Union of India [2008 (5) TMI 232 - RAJASTHAN HIGH COURT] wherein, it was held that unless objection of the assessee trust is for spending its income for a particular religion and it is so found in the Trust Deed, the Revenue cannot reject application seeking registration u/s. 80G of the Act merely because the Trust has incurred some expenditures for certain activities within its charitable objects. The decisions relied by the assessee support the case of the assessee. Accordingly, in the absence of any other adverse finding of the CIT(E), as required by law for granting approval u/s 80G of the Act, regarding the charitable character and genuineness of the activities carried out by the assessee/applicant, the impugned order is not only unsustainable based on unreasonable ground but also perverse being not in accordance with the provisions of the Act. Therefore, we direct the ld CIT (E) to grant approval u/s. 80G(5)(vi). - Decided in favour of assessee.
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