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2021 (12) TMI 980 - AT - Income TaxRejection of certification u/s 80G - Charitable object u/s 2(15) - HELD THAT:- As gone through the objects of the assesse-trust and noted that these objects include the following to provide platform to the member of the association for educational activities, to remove wrong traditions and discrimination with women illiteracy etc., to promote bhajan and dharma, to promote education among new students to organize programme of national integrity, to organize programme of blood donation, eye donation camp to help every creature at the time of natural calamities or man-made calamities in the area of Union Territory of Daman & Diu. We note that just because in the objects of the trust, it is mentioned that assessee-trust may celebrate Ganesh Utsav, Janmastami, Navaratri, Diwali, New Year, Holi does not mean that it is engaged in religious activities. These are the normal functions in the society and everybody celebrate them, hence it does not mean that the assessee-trust has established only to celebrate Ganesh, Janmastami, Jalaram Jayanti, Navratri, Diwali, New Year and Holi. For example, on the occasion when the new charitable activities are started by the trust, the peoples of the trust pray lord Ganeshji, and that does not mean that trust is engaged in religious activities. To pray lord Ganeshji and to celebrate these normal functions are kind of a routine activities of human being - these are not the main objects. We note that main objects of the trust are to promote education, sports, to promote national integrity, to organize blood donation, eye donation to help every creature at the time of natural calamities and man-made calamities. These are objects which are charitable purpose and hence the assessee-trust deserves certificate under section 80G(5) of the Act, therefore we direct the ld. CIT(E) to grant the certificate under section 80G(5) of the Act in accordance with law. - Decided in favour of assessee.
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