TMI Blog2011 (1) TMI 433X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 - - - Dated:- 25-1-2011 - N KUMAR AND RAVI MALIMATH, JJ S. Parthasarathi for the Appellant. JUDGMENT 1. This appeal is filed by the assessee challenging the order passed by the authorities declining to grant recognition under section 80G of the Income-tax Act (for short hereinafter referred to as the 'Act'). 2. The assessee filed an application in Form No. 10G in duplicate on 25-11-2008 seeking approval under section 80G of the Act on the ground that it is a trust established by way of a trust deed dated 5-1-2005 for the purpose of propagating Sufism. 3. The trust has been granted registration under section 12(A) as a 'Religious Trust' by the order dated 26-5-2009. Explanation 3 to section 80G(5) of the Act clearly lays d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entitled to exemption. It also took note of the balance sheet filed and the purpose for which the money is spent and came to the conclusion that they have not utilized any funds for charitable purpose at all. Therefore, it upheld the order of the Assessing Authority and dismissed the appeal. Aggrieved by the same, the assessee is in appeal. 4. The learned counsel appearing for the assessee assailing the impugned order contends that Sufism is not pertaining to any particular religion. Sufism is a way of life. It teaches humanism, love, brotherhood and oneness and believes in creating a world through 'Tauheed'. Therefore, he contends that the authorities committed a serious error in denying the exemption 5. In the memorandum of Trust Deed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sight of Allah). It clearly declares that Sufi is a branch of Islamic spiritualism and its study and practice is known as "Tasawuff" (Gnosis), which is divided into four branches "Shariat" (Common Law), "Tariqat" (Spiritual Path), "Ubudiat" (servant hood - unity with Allah) and "Marifat" (Allah realization - Gnosis). Insofar as the status is concerned, it declares that it is a non-political charitable, social, cultural and literary organization solely for sufistic studies and works for its promotion and it is open to all citizens irrespective of caste, creed or religion of the world. It declares that Sufism is oracticed by Sunni Muslims and who are not particularly associated with any political party or any religious group. The office bear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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