TaxTMI 
TaxTMI 
2001 (8) TMI 1399
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....exemption under section 80G of the Act with effect from January 1, 1991. The petitioner-society is registered under the provisions of the Societies Registration Act, 1860, with Reg. No. 71/77 of 1977. According to the petitioner, it is essentially a charitable institution, the avowed objects being charitable in nature-to diffuse scientific and technical knowledge on vedanta and also for the promotion of science, literature, fine arts in charitable institutions, in educational, technical, social and scientific fields, galleries of paintings and other works of art, collection of natural and philosophical inventions, instruments of designs, etc. It is also stated that the petitioner-society got exemption under section 80G of the Act initial....
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....vent of the challenge to such orders made by him under section 80G of the Act, the reviewing court will not be in a position to know what factors or reasons weighed with the Commissioner in arriving at a particular conclusion and recording a finding. The petitioner appended a copy of the memorandum of association of the petitioner-society. Paragraph III deals with aims and objects. They read- (a) to diffuse scientific and technical knowledge on vedanta and also for the promotion of science, literature, fine arts, charitable institutions, educational, technical, social and in scientific fields, galleries of painting and other works of art, collection of natural and philosophical inventions, instruments of designs, etc. ; ....
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.... ; (i) to conduct celebrations connected with the lives of great spiritual leaders and important religious festivals ; (j) to conduct excursions and pilgrimages to places of cultural and religious interest and also of historical importance ; (k) to spread knowledge of the lives, ideals and the teachings of Sri Ramakrishna Parama Hamsa and his great disciples among the people and to follow, as far as possible, the principles and conventions observed by Sri Ramakrishna Parama Hamsa Mission and Math, Belur, with a view to make this Ashrama a recognised branch of Sri Ramakrishna Mission and Math ; (l) to foster inter-religious understanding and fellowship ; (m) to carry on humanitarian and charitable....
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....e Ashrama thinks it is capable of carrying on the work in pursuance of the objectives of the Ashrama under this constitution ; (v) to receive subscriptions, donations and gifts of cash, movables and immovables and other properties from members of the Ashrama and the general public ; (w) to acquire or take on lease or gratis and construct or alter and maintain any movable or immovable properties which the Ashrama deems necessary and thinks it is capable of holding and maintaining the same ; and (x) to carry on any other work which the Ashrama deems necessary and capable of being conveniently carried on in connection with the said object and also calculated directly or indirectly to promote the above aims and object....