TMI Blog2008 (11) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... rust with reference to its aims and objects required consideration and the application for renewal of exemption could not be rejected with an abstract reference to the quantum of one particular donation in relation to a particular hostel, even if such a hostel was managed by a particular community. Thus, the order refusing renewal of exemption was liable to be set-aside and the matter remanded for reconsideration with reference to its trust deed. - 2150 of 2006 - - - Dated:- 21-11-2008 - DINESH MAHESHWARI J. Vinay Kothari for the petitioner. K. K. Bissa for the respondents. JUDGMENT 1. DINESH MAHESHWARI J.— This writ petition has been preferred against the order dated January 27, 2005 (annexure 7) as passed by the Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reme Court in Upper Ganges Sugar Mills Ltd. v. CIT [1997] 227 ITR 578 that the petitioner-trust had never utilised its funds for construction of temple or any religious purpose; and, according to the learned counsel, one donation for the purpose of construction of a room in Oswal Chhatrawas cannot be said to be an act of diverting the funds for religious purpose. Learned counsel has referred to and relied upon a decision of this court in the case of Umaid Charitable Trust v. Union of India [2008] 307 ITR 226. 3. Learned counsel for the respondent-Department, though has attempted to justify the order impugned, but could not dispute the position that the view has been taken by this court in Umaid Charitable Trust's case [2008] 307 ITR 226 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The other aspects particularly those relating to utilisation of the funds of the trust concerned with reference to its aims and objects do require consideration and the application for renewal of exemption cannot be rejected with an abstract reference to the quantum of one particular donation in relation to a particular hostel, even if such a hostel is managed by a particular community. Similarly, the application as moved by the petitioner cannot be rejected with mere reference to the decision of the hon'ble Supreme Court in Upper Ganges Sugar Mills [1997] 227 ITR 578 wherein the fact situation was entirely different inasmuch as one of the purposes of the said applicant trust seeking exemption under section 80G of the Act was found to be re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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