TMI Blog2022 (5) TMI 687X X X X Extracts X X X X X X X X Extracts X X X X ..... ure during any previous year, which is of a religious nature for an amount not exceeding 5% of its total income in that previous year, shall be deemed to be an institution or fund to which the provisions of this section apply. From the break-up of `Religious expenses furnished by the assessee, as incorporated in the impugned order, it is manifest that the religious expenditure is less than the prescribed percentage. The ld. DR could not controvert the narration of expenses given against them as tabulated in the impugned order. In view of the above statutory provisions and the factual panorama obtaining in the extant case, we are satisfied that the assessee deserves recognition u/s.80G(5)(vi) of the Act, which is hereby accorded. Assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled application for registration u/s.12AA of the Act on 19-02-2020 under the category of Religious-cum-charitable institution and the registration was granted u/s.12AA of the Act pursuant to the order passed by the Tribunal on 24-03-2021. Taking up the application for grant of registration u/s.80G(5), the ld. CIT(E) observed that Explanation 3 appended at the bottom of section 80G provides that the term charitable purpose does not include any purpose the whole or substantially the whole of which is of a religious nature. He further observed from the Income and Expenditure account of the assessee for the financial years 2017-18, 2018-19 and 2019-20 that more than 50% of the total income of the trust was spent on religious activities. Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the expenses incurred for greater good of society at large and were not restricted to any particular caste or community. Expenditure under this head was not incurred for the benefit of a specific community or any specific religion. The beneficiaries of the expenditure incurred included people from every caste and community of the society. Though this declaration was stated to be filed before the ld. CIT(E) but the same has not been commented upon in the impugned order. Thereafter, the assessee filed affidavits from certain persons coming from different places who attended the events of the trust. English translations of their affidavits are available at page 13 onwards of the paper book. The first person is Mr. Nitin Prabhakar, representa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or an amount not exceeding 5% of its total income in that previous year, shall be deemed to be an institution or fund to which the provisions of this section apply. From the break-up of `Religious expenses furnished by the assessee, as incorporated in the impugned order, it is manifest that the religious expenditure is less than the prescribed percentage. The ld. DR could not controvert the narration of expenses given against them as tabulated in the impugned order. In view of the above statutory provisions and the factual panorama obtaining in the extant case, we are satisfied that the assessee deserves recognition u/s.80G(5)(vi) of the Act, which is hereby accorded. The impugned order is ex consequenti overturned. 5. In the result, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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