Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Trust objects predominantly included relief of the poor,...
Religious purpose exclusion versus charitable purpose: non overriding religious objects do not attract Explanation 3, registration directed under section 80G.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Trust objects predominantly included relief of the poor, education, medical relief, yoga, preservation and advancement of public utility while one clause authorised running mandir, dharamshala and associated religious activities; the deed conferred benefits to all without discrimination and expenditures evidenced activities beyond worship. Explanation 3 excludes charitable purpose only where whole or substantially whole objects are religious; that condition was not met. On these grounds the Tribunal held the religious clause was not overriding, distinguished contrary precedent on facts, set aside the denial of registration and directed grant of registration under section 80G for the year in issue.
Trust objects predominantly included relief of the poor, education, medical relief, yoga, preservation and advancement of public utility while one clause authorised running mandir, dharamshala and associated religious activities; the deed conferred benefits to all without discrimination and expenditures evidenced activities beyond worship. Explanation 3 excludes charitable purpose only where whole or substantially whole objects are religious; that condition was not met. On these grounds the Tribunal held the religious clause was not overriding, distinguished contrary precedent on facts, set aside the denial of registration and directed grant of registration under section 80G for the year in issue.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
