TMI Blog2018 (7) TMI 2023X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1961 read with Rule 11AA(2)(i) of Income Tax Rule 1962, for the approval of an institution or fund under section 80G, registration of the trust under section 12A of the I.T.Act is essential. The Hon'ble Supreme Court in the case of M/s.Queen s Educational Society vs. CIT [2015 (3) TMI 619 - Supreme Court ] discussing therein various decision of Supreme court s as well as High Court s has held that the concern was charitable purposes as defined u/s.2(15) of the Act. when a Trust mainly engaged in spreading and promoting religious scriptures reading, distribute consecrated food, running gymnasium, upliftment of economically poorer sections of the society, doing sociocultural activities in society without any bar of any caste, fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t without granting sufficient opportunity for hearing and without issuing a speaking order. The trust had duly filed application for obtaining registration U/s.12A and therefore the action of the honorable Commissioner of Income Tax in rejecting the application for issuance of certificate U/s.80G on this ground is not in accordance with the facts, prejudicial to the appellant and deserves to be deleted. 3. Both grounds of appeals are connected, hence, being consider together. Brief facts of the case are that the appellant Trust came into existence on 08.08.2011 with Reg.No. E-2584 named as Shree Tapeshwar Hanumanji Banjarang Charity Trust. 4. As per the Trust Deed the objects of the Trust are charitable in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udents education books, scholarships, foods and clothes etc,. according to which the aims of the Trust are as under : i) To repair Shree Tapeshwar Hanumanji Bajrang temple. ii) To appoint pujari for temple. iii) To celebrate religious worship prayers enchanting devotional holy story of several kinds, during then to distribute consecrated food great consecrated food. iv) To run gymnasium, religious reading room. v) To colonize devotee sitting prayer hall along with necessary furniture. vi) To arrange tours enmasse to visit other religious places to achieve divinity. vii) To provide help in whole to economicall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... available material on record. It is seen that the main object of the Trust is to promote Education, to infuse inspiration, wishful though conception, piousness to religion into mass, to do welfare work in the society without any bar of any caste, community, colour or religion. We may also observe that the CIT, Valsad has denied the approval of Trust u/s.80G of the Act by observing that as per provision of section 80G(5)(vi) of the Income Tax Act, 1961 read with Rule 11AA(2)(i) of Income Tax Rule 1962, for the approval of an institution or fund under section 80G, registration of the trust under section 12A of the I.T.Act is essential. 9. The Hon'ble Supreme Court in the case of M/s.Queen s Eduicational Society vs. CIT(sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to hold that when a Trust mainly engaged in spreading and promoting religious scriptures reading, distribute consecrated food, running gymnasium, upliftment of economically poorer sections of the society, doing sociocultural activities in society without any bar of any caste, filling devotions towards the country for human well being and contribute in imperative services like students education books, scholarships, foods and clothes etc,. then it cannot be said that the assessee Trust has ceased to exist for the purpose of charitable and education as provided u/s.2(15) of the Act. Therefore, we are of the considered opinion that the assessee is entitled for approval u/s.80G of the Act. Accordingly, the order of the CIT, Valsad set aside wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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