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2023 (6) TMI 435 - AT - Income TaxDenial of granting of exemption u/s. 80G - substantial objects of the trust are to perform religious practices and activities - Assessee trust is registered u/sec. 12AA - HELD THAT:- The Hon'ble Supreme Court in the case of CIT(E) v. Sant Girdhar Anand Parmhans Sant Ashram [2023 (3) TMI 566 - SC ORDER] has held that while there is no dispute that the assessee asserts that it continues to hold exemption u/sec.12AA, nevertheless, for the benefit u/s.80G(5B), the requirements of that provisions have to be satisfied separately. Therefore, the proposition of law emerges is that even if a trust is having registration u/sec. 12AA still, in order to get exemption u/sec. 80G, the conditions in this provision needs to be complied with also along with the conditions specified in sec. 80G(5B) of the Act separately. In the referred judgment, the details of percentage of expenses incurred for religious purpose vis-a-vis the total income were not appearing in the order of the ld. CIT(E) nor in the order of the Tribunal and, therefore, the matter was remanded back for fresh adjudication, but in the instant case of the assessee before us, in the order of the ld.CIT(E) itself specifically mentioned that for all the three F.Ys.2019-20 to 2021-22, assessee had spent more than 5% for religious purpose from its total income which details where voluntarily submitted by the assessee trust itself. As, there is a clear violation of sec. 80G(5B) no infirmity with the findings of the ld.CIT(E), which is hereby upheld. Appeal of the assessee stands dismissed.
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