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2022 (10) TMI 252 - AT - Income TaxDeduction u/s 80G - denial of registration on the ground of religious activities - Running Charitable activities besides - Registration u/s 12A has been granted to the assessee society under the head "Religious Activities". - HELD THAT:- In the eventuality the assessee can show the facts to the satisfaction of the CIT(E), the assessee may have a case otherwise, to our understanding the assessee in view of the changed circumstances by virtue of the order dated 24.09.2021 in the case of a Trust which is created on 06.09.1989 may need to file a fresh application seeking 80G registration. In the decision rendered by the Hon'ble Gujrat High Court in CIT Vs Aravindbhai Maniar Charitable Foundation [2015 (1) TMI 109 - GUJARAT HIGH COURT] 80G registration immediately after 12AA registration was sought and the direction given therein was in the background of the fact that it was a new Trust. In the facts as considered by the Co-ordinate Bench in the case of Shri Kaila Devi Temple Trust [2017 (10) TMI 241 - ITAT JAIPUR] we have seen that no doubt there were religious ceremonies and expenditure on maintenance of the temple premises, however, at the same time Shri Kaila Devi Temple was also running schools, hospitals etc. which were found to be charitable in nature. Similarly in the case of Shiv Mandir Devsttan Panch Committee Sanstan [2012 (11) TMI 352 - ITAT NAGPUR] the fact pleaded on record was that the assessee was carrying on yoga training, tailoring training and free distribution of opticals to the poor and needy people. The building was required for training yoga etc. Food distribution to the needy and poor being called as maha Prasad was a fact argued. Temple was open to everybody without caste and creed. In the facts of the present case, we find that no such submission in regard to the charitable nature of activities carried out is available on record. It need be emphasized that the trust has been in existence from 06.09.1989 and is not a brand new trust incapable of demonstrating the facts required to be considered. Accordingly, we find that on facts, the decisions relied upon are distinguishable. In view thereof, in terms of the above directions, the appeal is remanded back in terms of the prayer of the parties. Appeal of the assessee is allowed for statistical purposes.
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