TMI Blog2015 (3) TMI 1233X X X X Extracts X X X X X X X X Extracts X X X X ..... , it is clear that the same has been passed without even specifying as to which of the objects, and how the same, were not charitable in nature. It has also not been mentioned or clarified in the order as to why on the same objects the trust had been granted exemption under section 80G earlier, and it was being denied at this stage. Proviso to section 2(15) of the Act was inserted with effect f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 2009 - - - Dated:- 9-3-2015 - Vineet Saran And S. Sujatha, JJ. For the Appellants : K. V. Aravind, Advocate For the Respondent : A. Shankar, Advocate JUDGMENT Vineet Saran, J. 1. This appeal is directed against the order passed by the Income-tax Appellate Tribunal dated May 29, 2009, whereby the order of the Director of Income-tax (Exemptions) dated October 31, 2008 ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, in view of insertion of proviso to section 2(15) which came into effect from April 1, 2008. It was also stated by the director that the amendment was sought in the trust deed which was rejected on October 24, 2008 and as such, the renewal of approval was rejected. 4. The Tribunal has, in its order, considered the objects of the trust deed which the Director had referred to and has come to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsidering all the objects mentioned in the trust deed as well as section 2(15) of the Act and also the proviso to the said section, the Tribunal has, in our view, rightly come to the conclusion that denial of approval under section 80G of the Income-tax Act was not justified. 6. Sri Aravind has made attempt to justify the order of the Director stating that the religious activities would not be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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