2012 (8) TMI 970

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....granted upto March, 2009. Assessee applied for renewal of registration under section 80G by filing statement in Form No.10G on 03/05/2010 (wrongly stated as 03/05/2009 by the CIT in the order). The application was accompanied by a copy of Memorandum of Association, Certificate from Charity Commissioner, copy of certificate under section 12A and copy of acknowledgement of I.T. returns and accounts for assessment years 2007-08, 2008-09 and 2009-10. The CIT vide the letter dated 22/10/2010 asked for an explanation for applying less than 85% of the income on the objects of the Trust and note on the activities. Assessee Trust submitted a letter dated 27.10.2010 stating that the Trust has accumulated funds under section 11(2) and Form No.10 has b....

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....ignorance of remedy available under the law, they could not prefer the appeal in time. Considering the averments and the arguments by the rival parties, we are satisfied that there is a sufficient and reasonable cause and accordingly the delay in filing the appeal is condoned and the appeal is admitted. 4. The learned Counsel referred to the paper book and the objects of the Trust at the time of original registration and the fact that the 80G was being granted year after year upto 31/03/2009. He also explained the various activities of assessee trust and further admitted that the application was filed only on 3rd May, 2010 after expiry of earlier granted 80G registration. It was further submitted that there is no change in the objects of....

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.... arrange meetings, lectures, sermons, mass prayers, conferences". These objects are general in nature meant for general public and for elevation of the self- human being. There is no religion mentioned in any of the objects nor it is restricted to any particular religious group. Like "Ahimsa" principle propagated by Mahatma Gandhi, the objects are socio-cultural in nature and no way it can be considered as religious in nature. It is also on record that devotees from different background can participate in the activities of the Trust and these are for the benefit of the society as a whole without any religious intent. Coupled with the fact that the Trust has been granted registration under section 12A on the very same objects and has been....