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Commissioner of Income-Tax and another Versus Shree Public Charitable Trust

2015 (3) TMI 1233 - KARNATAKA HIGH COURT

Denial of approval under section 80G - non charitable activity - ITAT come to the conclusion that the said objects were all of charitable nature and were not hit by the proviso to section 2(15) - Held that:- From a plain reading of the order of the Director, 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 h .....

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re not satisfied with the objection raised by the learned counsel for the appellant as, in our opinion, construction of "prayer hall" or encouraging meditation yoga etc. would not be religious activities. We are, thus, not satisfied with the submission of the learned counsel for the appellant, especially when such is not the ground which has been taken by the Director while denying approval to the assessee.- Decided in favour of assessee - I. T. A. No. 696 of 2009 - Dated:- 9-3-2015 - Vineet Sar .....

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of the Act of the appellant. 2. We have heard Sri K. V. Aravind, learned counsel for the appellant as well as Sri A. Shankar, learned counsel for the respondent and perused the records. 3. The brief facts of the case are that : the respondent-assessee is a charitable trust duly registered and it applied for grant of exemption under section 80G of the Income-tax Act which was initially granted to the assessee up to the period March 31, 2008. The renewal was denied by the Director without assignin .....

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to and has come to the conclusion that the said objects were all of charitable nature and were not hit by the proviso to section 2(15) of the Act. From a plain reading of the order of the Director, 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 w .....

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