TMI Blog2010 (2) TMI 623X X X X Extracts X X X X X X X X Extracts X X X X ..... t. 2. The brief facts of the present case are that the petitioner/society was registered under section 12AA(1)(b)(i)) of the Income-tax Act, 1961, vide registration No. 227/91-D/97-98, dated June 12, 1998. The petitioner claims to be a registered charitable and religious trust carrying out charitable activities like that of running a free homeopathy dispensary, free tailoring training school for poor girls and widows, primary school imparting free education to the poor, carrying out daily religious preaching for the moral and ethical upliftment of the society, carrying out daily free meal, langar and shelter provisions for the poor and other such charitable activities since 1910. The petitioner was granted exemption under section 80G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hausting remedy of appeal should not be entertained. 7. The order impugned was passed by the Commissioner of Income-tax on September 9, 2005, and the present writ petition was filed on January 3, 2006. Appeal, against the order passed under section 80G, was provided under section 253(1)(c) for the first time, in the year 2007, with effect from June 1, 2007. Prior to amendment by the Finance Act, 2007, with effect from June 1, 2007, there was no provision to file appeal against the order refusing to grant exemption under section 80G. Undisputedly, right to file appeal is a statutory right. It is a settled position of law that any amend- ment made in the Act is always prospective unless it is made retrospective. The present petition was f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, as to whether income is being applied for the charitable purposes in India, passed the impugned order. According to learned counsel for the petitioner, finding on the question, as to whether all the income derived is being used for charitable purposes in India is sine qua non, for granting or refusing the renewal of exemption under section 80G. 10. Learned counsel for the petitioner has placed reliance on the judgment of the Rajasthan High Court in the matter of Shri Sardarmal Sancheti Charitable Trust v. Union of India reported in [2009] 222 CTR 617 ; [2009] 20 DTR 203 (Raj) ; [2010] 322 ITR 167 (Raj), where the learned single judge in paragraph 5 has observed as under (page 169 of 322 ITR) : "5 . . . however, it does appear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for, to achieve this, would not only be difficult of practical realisation but would reflect unsound principles of management. In order to ascertain whether the institute is carried on with the object of making profit or not it is the duty of the prescribed authority to ascertain whether the balance of income is applied wholly and exclusively to the objects for which the applicant is estab- lished. 30. In deciding the character of the recipient, it is not necessary to look at the profits of each year, but to consider the nature of the acti- vities undertaken in India. If the Indian activity has no corelation to education, exemption has to be denied [see judgment of this court in Oxford University Press [2001] 247 ITR 658]. Therefore, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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