TMI Blog2019 (8) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... h circumstances, as a natural corollary, the application under Section 80G(5) would also be liable to be allowed. - R/TAX APPEAL NO. 531 of 2019 - - - Dated:- 5-8-2019 - MR J. B. PARDIWALA AND MR A. C. RAO For The Appellant (s) : MRS MAUNA M BHATT (174) For The Opponent (s) None ORAL ORDER ( PER : HONOURABLE MR.JUSTICE J. B. PARDIWALA) 1. This tax appeal under Section 260A of the Income Tax Act, 1961 [for short ' the Act, 1961' ] is at the instance of the Revenue and is directed against the order passed by the Income Tax Appellate Tribunal, Rajkot Bench, Rajkot dated 11/03/2019 in the ITA No.52/RJT/2016. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r section 80G(5) of the Act if it's activities wholly or substantially the wholly are of religious nature. However, in this regard, we note that the Ld. CIT has not brought any specific instances suggesting that the activities of the assessee are religious in nature. 8.2 Besides the above, we also note that the assessee has been getting the registration under section 80G(5) of the Act right from the year 1993 to the year 31st March 2006 on the same kind of activities. It is also an undisputed fact that there was no change in the objects and the activities of the trust. Therefore, we are of the opinion that the assessee deserves the registration under section 80G(5) of the Act as per the rule of consistency in view of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 80G of the Act. Hence, the ground of appeal of the assessee is allowed. 4. We are of the view that the appellate tribunal committed no error not to speak of any error of law in passing the impugned order. The issue is now squarely covered by a decision of the Supreme Court in the case of Commissioner of Incometax, Allahabad Vs. Lok Sewa Sansthan Samiti Sonebhadra reported in [2019] 105 taxmann.com 203 (SC) . It is not in dispute that the respondent assessee stands registered as a Charitable Institution under Section 12A of the Act. In such circumstances, as a natural corollary, the application under Section 80G(5) of the Act would also be liable to be allowed. 5. In view of the aforesaid, this appeal f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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