TMI Blog2021 (12) TMI 980X X X X Extracts X X X X X X X X Extracts X X X X ..... Diu. We note that just because in the objects of the trust, it is mentioned that assessee-trust may celebrate Ganesh Utsav, Janmastami, Navaratri, Diwali, New Year, Holi does not mean that it is engaged in religious activities. These are the normal functions in the society and everybody celebrate them, hence it does not mean that the assessee-trust has established only to celebrate Ganesh, Janmastami, Jalaram Jayanti, Navratri, Diwali, New Year and Holi. For example, on the occasion when the new charitable activities are started by the trust, the peoples of the trust pray lord Ganeshji, and that does not mean that trust is engaged in religious activities. To pray lord Ganeshji and to celebrate these normal functions are kind of a routine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the trust are purely religious in nature. 2. It is therefore prayed that order passed by CIT (Exemption) may kindly be set aside directing him to grant recognition of trust u/s. 80G(5). 3. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of hearing of the appeal. 3. Briefly stated the relevant material facts are as follows: The assessee trust submits application for registration of the trust u/s 80G(5) of the Act, on 03.03.2020 before the Ld. CIT(E) in Form No. 10G under Rule 11AA of the Income Tax Rules, 1962. A notice was issued by Ld. CIT(E) to the applicant on 22.07.2020, to furnish detailed note on the activities actually carried out by the trust as well as certain details/doc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has not established for charitable purposes. Learned Counsel for the assessee submits that assessee-trust has not created to perform the religious activities, however the assessee-trust has established charitable purpose only and hence registration under section 80G(5) should be granted. Learned Counsel submitted the copy of the objects of the trust which is placed at page no.36 of the paper book, and prays the Bench that approval/registration under section 80G(5) of the Act should be granted to the assessee trust. 7. On the other hand, the Ld. DR for the Revenue has primarily reiterated the stand taken by the Ld CIT(E), which we have already noted in our earlier para and is not being repeated for the sake of brevity. 8. We have hear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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