2011 (1) TMI 1394

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....the total income, they are entitled to renewal of registration of the trust under s. 80G of the IT Act. 2. The respondent/assessee is a society registered under the Societies Registration Act for religious and charitable purposes. They have been registered under s. 12AA of the Act as a charitable trust. Thereafter they have been granted registration under s. 80G of the Act. When the respondent/assessee sought for renewal of registration under s. 80G in the year 2009, the renewal was refused on the ground that the objects and activities of the assessee were religious activities as contemplated in Expln. (iii) to s. 80G(5) of the Act and therefore the assessee is not entitled to renewal of registration and therefore the renewal was rejecte....

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....ea was raised before the CIT. The CIT did not apply his mind to the said plea. Therefore the appellate authority was fully justified in looking into the said plea, the assessee made available all the relevant records, the appellate authority has recorded a finding of fact, which is based on the aforesaid income and expenditure account which is not in dispute and therefore no case for interference or remanding the matter for fresh de novo enquiry is called for. 5. From the material on record, it is clear that the assessee is a society registered under the Societies Registration Act. From the objects of the said society, it is clear that they are carrying on religious and charitable activities. They have been granted registration under s. ....