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M/s. Manav Seva Samiti, C/o. Sunil Suresh & Associates Versus Commissioner of Income Tax, Faridabad

2017 (10) TMI 376 - ITAT DELHI

Application u/s 80G(5)(vi) - receipt of donations - religious activity or not - conducting ‘Yagh, Havan and Ram Katha’ - Held that:- Assessee institution has not incurred any expenditure of religious in nature. The spot enquiry report of the Inspector also support the claim of the assessee for grant of an approval under section 80G of the Income Tax Act. It appears that the learned CIT has not gone through all these material on record in proper perspective and the subsequent assessment order pas .....

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ar community, therefore, assessee cannot be put to negative onus. Considering the above discussion, we are of the view that the learned CIT, Faridabad, has not considered the issue in proper perspective. Therefore, the matter requires reconsideration at his level. We, accordingly, set aside the impugned order and restore the matter in issue to the file of the learned Commissioner of Income Tax, Faridabad, with direction to re-decide the matter in issue in accordance with law by giving reasonable .....

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1961. 2. Briefly the facts as noted in the impugned order are that the assessee filed application under section 80G(5)(vi) of the Income Tax Act for grant of approval under this provision before the learned Commissioner of Income Tax, Faridabad. The assessee was asked to file certain informations / details / copies of the documents. The assessee attended the proceedings before the learned Commissioner of Income Tax and produced two registers regarding proceedings / meetings i.e. Sangam register .....

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ssessee society in the last three years. It was also noticed that assessee has got conducted Ram Katha Gyan Yagh from 8th September, 2013 to 15th September, 2013 and there was also Yagh / Havan / Bhandara . The assessee was asked as to how it is not hit by provisions of clause (iii) under section 80G(5) of the Income Tax Act. The assessee explained that assessee society has not incurred any expenses in this programme whereas said programme was got conducted by Sanatan Dharm Mandir and the assess .....

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er is not available. Regarding the production of books of accounts, it was stated that accountant has gone to his home-town on occasion of Navratri and would come back on 03rd October, 2014. The assessee, therefore, sought time to produce books of accounts. It was submitted that books of accounts were produced at the time of grant of registration under section 12A of the Income Tax Act along with audited accounts. It was also stated that assessee is giving free education / books / dress to the s .....

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medical relief etc. Therefore, onus was upon assessee to prove that it falls in section 2(15) which has not been proved. It is also noted that most of the objects are merely on paper. The learned CIT also noted that assessee society conducted Yagh, Havan and Ram Katha , therefore, approval under section 80G(5) cannot be granted, because institution or fund is for benefit of particular religious community. Since there was no co-operation from the side of the assessee, therefore, learned CIT rejec .....

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25th April, 2016 in which the Assessing Officer has specifically recorded that the assessee produced books, which have been test5 checked. The assessee also produced relevant details. The Assessing Officer was, therefore, satisfied that condition laid down under section 11 read with section 2(15) of the Income Tax Act, are fulfilled. Therefore, exemption claimed by the assessee under section 11 was granted to the assessee. Page No. 82 of the paper book is check-list for report in cases for grant .....

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ed any expenditure during any previous year, which is of a religious nature for an amount. Page 84 of the paper book is spot enquiry report of the Inspector dated 04th August, 2014 giving positive report in favour of the assessee. Learned counsel for the assessee, therefore, submitted that all these evidences have been ignored and the subsequent assessment order for assessment year 2014-15 dated 25th April, 2016 also support the claim of the assessee. Therefore, the matter may be remanded to the .....

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ation under section 12AA of the Income Tax Act vide order dated 29th April, 2014. The application for registration was filed on 09th December, 2013. The assessee, however, filed application for grant of approval under section 80G(5) thereafter on 03rd April, 2014. Therefore, the learned CIT should have considered the fact in favour of the assessee that assessee has been granted registration under section 12AA of the Income Tax Act by him considering the assessee society to be involved in doing c .....

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ld be found with the assessee for not producing the entire books of accounts before the learned CIT. The learned CIT also observed that since assessee society got conducted Ram Katha Gyan Yagh , therefore, it is meant for benefit of particular religious community. However, the assessee denied to have incurred any expenses in this programme, because it was conducted by Sanatan Dharam Mandir and through this programme assessee received donation. Therefore, such event should not be taken adverse in .....

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