2011 (12) TMI 242

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....llant.   HEMANT GUPTA, J. (Oral)   The Revenue is in appeal under Section 260A of the Income Tax Act, 1961 (for short 'the Act') against the order passed by the Income Tax Tribunal, Delhi Bench 'G', New Delhi in ITA No.4440/Del/2009 dated 30.04.2010. The Revenue has sought the following substantial questions of law:-   (i) Whether on facts and in circumstances of the case, ....

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.... Section 80G of the Income Tax Act & where expenditure with reference to sub-section (5B) read with explanation 3 of Section 80G of the Income Tax Act exceeded 5% of the total income of the assessee trust?   The assessee-Trust was constituted on 14.10.1996 and was registered under Section 12A of the Act on 20.01.1987. The assessee-Trust was given registration under Section 80G of the Act a....

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....al Board of Direct Taxes dated 19.06.1968 and a judgment of Madras High Court reported as Commissioner of Income-Tax, Tamil Nadu-I Vs. Rao Bahadur Calavala Cunnan Chetty Charities 135 ITR 485 has vehemently argued that Section 11 of the Act does not deal with total income, it deals with income and, therefore, the expenditure on religious activity has to be seen after allowing the expenditure and n....

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.... as mentioned in Section 11 is exclusive definition, as certain income is not to be included in the total income in respect of charitable and religious trusts. The 'total income' is defined in Section 5 of the Act. It reads as under:   "5. (1) Subject to the provisions of this Act, the total income of any previous year of a person, who is a resident includes all income from whatever source....