TMI Blog2021 (5) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... Dharmik Shiksha in the society as a whole and not to a particular community or religion. Moreover, the said persons are also not related to a particular religion or community of the society - it cannot be said that the objects of the assessee were religious in nature. Moreover, the assessee had been granted registration U/s 12AA of the Act since 01/03/1976, only after considering this fact that the objects of the assessee Trust were charitable in nature. In the present case, it is not brought on record that the said registration granted to the assessee was set aside, therefore, if there is no change in the objects of the assessee Trust which were considered to be charitable while granting registration U/s 12AA of the Act then it cannot be s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see furnished reply, however, the ld. CIT(E) considered the following aims and objectives of the assessee as religious in nature: 1. To construct and primarily establish Geeta Bhawan with in the prescints of Mandi Barnala, to provide for the accommodation of learned Sadhus, Saints and Preists, for the propagation and dissemination of Dharmik Shiksha. He also relied on the judgement of Hon'ble Apex Court in the case of Upper Ganges Sugar Mills Ltd. reported in 227 ITR 578 (SC) wherein it was held that even if one object is wholly or substantially religious in nature, the institution is not eligible for approval under Section 80G of the Act. Reliance was also placed on the judgment of the Hon'ble Madras High Court in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taxmann 94 (Raj HC) (ii) Shiv Mandir Devasthan Panch Committee Sansthan Vs CIT 27 Taxmann.com 100 (Nagpur Trib) (iii) Kuka Martyrs Memorial Trust Vs CIT (2013) 35 taxmann.com 516 (Chd.- Trib). As regard the reliance placed by the ld. CIT(E) in the case of Upper Ganges Sugar Mills Ltd. (supra), it was stated that the issue in the said case was relating to the giving of donations to the institution whose one of the objects was wholly or substantially for religious purpose while in assessee s case, there was no such object, therefore, the decision relied by the ld. CIT(E) is distinguishable on facts. 5. In his rival submissions, the ld. CIT-DR strongly supported the order passed by the ld. CIT(E) and made a reference to pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Moreover, the said persons are also not related to a particular religion or community of the society. Therefore, it cannot be said that the objects of the assessee were religious in nature. Moreover, the assessee had been granted registration U/s 12AA of the Act since 01/03/1976, only after considering this fact that the objects of the assessee Trust were charitable in nature. In the present case, it is not brought on record that the said registration granted to the assessee was set aside, therefore, if there is no change in the objects of the assessee Trust which were considered to be charitable while granting registration U/s 12AA of the Act then it cannot be said that the same objects were not charitable in nature while granting approval ..... X X X X Extracts X X X X X X X X Extracts X X X X
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