TMI Blog2022 (3) TMI 1279X X X X Extracts X X X X X X X X Extracts X X X X ..... ities are charitable in nature. No doubt has been raised about the charitable objects of the assessee trust. A perusal of the impugned order of the Ld. CIT(E) further shows that even the Ld. CIT(E) has not doubted the charitable nature of the objects of the assessee trust. Also there is no averment or allegation that the assessee trust does not fulfill the conditions as required u/s 80G(5)(vi) CIT(E) was not correct in rejecting the assessee s application for approval. Further, the Ld. CIT(E) s observation that the assessee did not prefer any appeal against the earlier orders rejecting the approval also does not hold good as the choice is left open to the assessee whether to file an appeal against the rejection of application or to fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mptions) has grossly erred in not granting the approval u/ 80 G (5) (vi) of the Income Tax Act 1961 v ide order, dated 15.11.2019 and, thus, the genuineness of t rust and its activities stands established and, therefore, the refusal in granting approval u/ s 80G(5) (v i) is against the facts and circumstances of the case. 4. That the case of the assessee is covered by the judgment of Jurisdictional Bench of the ITAT, Chandigarh Bench in the case of Sabtera Foundation, in ITA No. 182/Chd/2019 , U/ S 80 G(5) (v i) , where under similar facts and circumstances, the approval u/ s 80 G(5) (vi) has been granted. 5. That the appellant craves l eave to add or amend the grounds of appeal before the appeal is finally heard or disposed off. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the trust is on seven segments of life viz, meditation, education, health, self-dependence, environment, women empowerment and drug addition free society. 4.1 The Ld. AR submitted that, although, the Ld. CIT(E) has rejected the assessee s application for approval u/s 80G (5)(vi) of the Act by observing that the objects of the Trust are of religious nature, he has ignored the very crucial fact that the assessee trust is registered u/s 12AA of the Act. It was submitted that perhaps the Ld. CIT(E) has considered only two out of 22 objects listed in the Trust Deed and reached this kind of erroneous finding. It was submitted that even a bare reading of the objects would make it very obvious that the Trust focuses on growth of the human being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the main trust namely Ved Mata Gayatri Trust , Shanti Kunj, Haridwar, which has same objects and the activities of the assessee s trust and the said trust is duly approved u/s 80G of the Act and, therefore, there is no reason to deny registration u/s 80G to the assessee trust in this case. The Ld. AR relied on a plethora of judicial precedents in support of his contention that the assessee trust, on the facts of the case, was eligible for registration u/s 80G of the Act. 5.0 Per contra, the Ld. CIT DR reiterated the observation of the Ld. CIT(E) that the assessee s application for approval u/s 80G of the Act had been refused on earlier two occasions but the assessee trust had not preferred any appeal before the appropriate Forum again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned order. It is also a fact on record that the assessee trust continues to enjoy benefit of registration u/s 12AA of the Act and the Department has not initiated any action to cancel the said registration. Thus, for all practical purposes, the assessee trust continues to enjoy the benefit of registration u/s 12AA of the Act, as its activities are charitable in nature. No doubt has been raised about the charitable objects of the assessee trust. A perusal of the impugned order of the Ld. CIT(E) further shows that even the Ld. CIT(E) has not doubted the charitable nature of the objects of the assessee trust. Also there is no averment or allegation that the assessee trust does not fulfill the conditions as required u/s 80G(5)(vi) of the Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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