9911796707
TMI Blog2022 (3) TMI 1279X X X X Extracts X X X X X X X X Extracts X X X X ..... plication for registration u/s 80G (5)(vi) of the Income Tax Act, 1961 (hereinafter called 'the Act') . 2. The following grounds have been raised by the assessee in this appeal :- 1. That the Worthy CIT (Exemptions), Chandigarh has erred in not granting approval as mandated by section 80G(5) (vi) of Income Tax Act, 1961 . 2. That the approval u/ s 80G(5) (vi) of Income Tax Act, 1961 has been declined against the facts and circumstances of the case. 3. That the Worthy CIT(Exemptions) 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/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ention to the object clause in the Trust Deed and submitted that the assessee Trust was committed to induce spirit of morality in all human beings by way of education and awareness and help others in improving the way of living and eliminating materialistic aspects. It was submitted that the trust emphasised focus on character building, inculcating positivity and happiness without any discrimination on the basis of caste or creed. It was further submitted that the main focus of 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... again. 4.3 It was also argued that since the assessee enjoys registration u/s 12AA of the Act, the approval u/s 80G of the Act cannot be denied because, undisputedly, the assessee is carrying on charitable activities. It was also submitted that while rejecting the assessee's application, no adverse inference has been drawn by the Ld. CIT(E) with regard to the assessee's charitable activities. 4.4 It was also submitted that the assessee trust works under the guidance of 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat some of the objects of the assessee trust were overtly religious in nature; and 2) the assessee did not prefer any appeal against the two earlier orders rejecting the grant of approval. We have perused the objects clause of the Memorandum of the Trust and the said object clause enumerates as many as 22 objects and a plain reading of these objects would not anywhere indicate that the objects are of religious nature, as has been alleged by the Ld. CIT(E) in the impugned 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 enjo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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