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TMI Blog2025 (4) TMI 134X X X X Extracts X X X X X X X X Extracts X X X X ..... raised the following grounds in this appeal: - "1. The learned CIT(E) has erred in law and on facts of the case, in rejecting the application for approval under section 80G(5) of the Act on the ground of some of the objects being religious. 2. The appellant craves leave to add, amend or alter the grounds of appeal at the time of hearing, if need arise." 3. Shri Pamil H. Shah, ld. A.R. of the assessee explained that the assessee is a public trust registered under Bombay Public Trust Act, 1950 and the date of registration is 03-12- 2018. The assessee was granted registration u/s. 12AB of the Act on 12-08-2024 for the assessment years 2022-23 to 2026-27. The assessee trust was also granted provisional registration u/s. 80G(5) of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at High Court in the case of CIT(E) vs. Rajkot Jilla Gayatri Parivar Trust (2020) 117 taxmann.com 121 (Gujarat). Reliance was also placed on the decision of Co-ordinate Bench of Rajkot in the case of Jay Mataji Religious Trust vs. CIT(E) (2024) 160 taxmann.com 276 as well as on the decision of Co-ordinate Bench of this Tribunal in the case of Shree Sattavis Kadva Patidar Pargati Mandal in ITA No. 414/Ahd/2023 dated 08-05-2024. 4. On the other hand, the ld. CIT-DR relied on the order of the ld. CIT(E) rejecting the application of the trust and requested to uphold the same. 5. We have considered the rival contentions and perused the materials brought on record and the decisions relied upon by the assessee. As per provisions of section 80G(5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erest of members of the trust and to organize such programs. 18) To offer services in all the programs such as Swami Varsalya Sangh, SheshVitran, distribution of pass and religions camp etc and to serve Saints." 5.2 A copy of the trust deed as well as English translation of trust deed has been brought on record in the paper book filed by the assessee. It is found therefrom that there are 26 objects of the trust out of which the above six objects have been held to be of religious nature by the ld. CIT(E). As per object no. 5, the activity of the trust is to establish "halls", "wadis" for social and religious programmes and to let out the same to the people of the society. Similarly, as per object no. 6, the trust will establish, run, ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t become a religious institute. The basic tenets of various religions are part of curriculum of many recognized universities & institutes, and for this reason alone they are not categorized as religious institute. Similarly, the object of association with other trusts to organise any programme in the interest of members also cannot be held as religious in nature. Certain activity of religious nature is indeed involved in object no.-18. However, only one object of substantially religious nature out of total 26 objects, cannot render the overall object of the trust as wholly or substantially wholly of religious nature. 5.4 In view of the above facts, we are of the considered opinion that the ld. CIT(E) was not correct in holding that the obj ..... X X X X Extracts X X X X X X X X Extracts X X X X
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