TMI Blog2022 (10) TMI 252X X X X Extracts X X X X X X X X Extracts X X X X ..... eremonies and expenditure on maintenance of the temple premises, however, at the same time Shri Kaila Devi Temple was also running schools, hospitals etc. which were found to be charitable in nature. Similarly in the case of Shiv Mandir Devsttan Panch Committee Sanstan [ 2012 (11) TMI 352 - ITAT NAGPUR] the fact pleaded on record was that the assessee was carrying on yoga training, tailoring training and free distribution of opticals to the poor and needy people. The building was required for training yoga etc. Food distribution to the needy and poor being called as maha Prasad was a fact argued. Temple was open to everybody without caste and creed. In the facts of the present case, we find that no such submission in regard to the charitable nature of activities carried out is available on record. It need be emphasized that the trust has been in existence from 06.09.1989 and is not a brand new trust incapable of demonstrating the facts required to be considered. Accordingly, we find that on facts, the decisions relied upon are distinguishable. In view thereof, in terms of the above directions, the appeal is remanded back in terms of the prayer of the parties. Appeal of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring the pleadings on record supported by the affidavit and the decision of the Apex Court, we are of the view that the delay is adequately explained. It is further seen that no advantage has been derived by the assessee by filing the present appeal late nor any vested right of the revenue can be said to be disturbed if the delay in the present facts and circumstances is condoned. Ordered accordingly. 6. The parties were consequently required to make their submissions on merits. 7. The ld. AR inviting attention to the impugned order submitted that the appeal of the assessee has been dismissed on the grounds that the activities of the assessee are religious in nature and hence 80G Registration has been denied. Reliance was placed on the decision of the Hon'ble Gujarat High Court in the case of CIT Vs Aravindbhai Maniar Charitable Foundation (2014) 91 CCH 0104 (Gujrat). Attention of the counsel was invited to the distinguishing fact as the order of the ITAT which had been upheld was in the context of a new Charitable Trust having no past history. In the facts of the assessee's case, on the other hand, it is an ongoing Society since 1989. As per paper book page 15 it has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one aim object are of religious in nature. In the case of Upper Ganges Sugar Mills Ltd. 227 ITR 578 (SC) the Hon'ble Supreme Court has 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 IT. Act. Also in East India Industries (Madras) Pvt. Ltd. (1997) 65 ITR 611(SC) the Hon'ble Madras High Court held that the question whether donation to an institution are deductible under section 80G has to be decided with reference to all the objects of the institution. If some objects are non charitable, the institution is not eligible for approval. Clearly in the case at hand there are some objects (explained above), that get precluded from the ambit of charitable purpose because operation of Explanation 3 of section 80G(5). 11. Finally it is concluded that Applicant is primarily religious organization and specifically gets precluded by the Explanation 3 to section 80G(5) of the Income Tax Act, 1961. Moreover, registration u/s. 12AA of the Income-tax Act was granted to the applicant under the head Religious Activities. In light of the above, I have no option but to proceed on merit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cture by effectively preaching the various themes of the spiritual teachings. 6. To donate funds to charitable organizations. 7. To promote feeling of unity, level sympathy and fellow feeling among the citizen of the llaqa. 8. To arrange social and cultural functions through education. To cause in the public an instinct of brotherhood and friendly relations and seeking public cooperation and participation in campaign for fighting and doing away with the social evils. 10.1. The assessee was required to respond to the queries raised on the activities conducted by the ongoing Trust. After considering the reply of the assessee, it was noticed that as per supporting evidences, no charitable activity was noticeable and only religious activities have been conducted. The assessee Society, as per record has constructed and is maintaining the Radha Krishna Temple in Sector 44, Chandigarh for the aforesaid purposes on the land which was allotted by Chandigarh Administration in 2002. The assessee Society had constructed a temple on the allotted land. The impugned order shows that registration has been granted under the head of 'religious activities'. It is a matter o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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