2011 (8) TMI 1217

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....ure for religious purposes in excess of limit laid down in section 80G(5B) of the Income-tax Act, 1961 ("the Act" for short). 2. Briefly, the facts are that the assessee-Sansthan moved an application dated 24.03.2009 in Form No. 10G for renewal of approval earlier granted u/s. 80G of the Act. The earlier approval was valid for the period 24.01.2008 to 31.03.2009. The learned CIT examined the income and expenditure account for the financial year 2008-09 and found that a sum of Rs. 1,37,185/- had been expended towards Ramarcha Mahotsava. The expenditure, inter alia, included three amounts of Rs. 3,300/-, Rs. 8,800/- and Rs. 6,600/- expended on 10.03.2009 as offering to the saints, taking part in the Mahotsava. An amount of Rs. 35,000/- was....

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....on 80G(5B). Therefore, the approval has been denied. 3. Before us, the ld. Counsel referred to the objects of the Sansthan, which are available on page Nos. 3 to 5 of the paper book. It is submitted that none of the objects is religious in nature. It is further submitted that the seminar was conducted for spreading the moral values espoused by Shree Ram. This activity is charitable in nature and not religious in nature. Therefore, the finding that since Shree Ram is considered to be god of Hindus, therefore, the seminar to propagate moral values upheld by him is a religious activity, is not legally tenable. In this connection, reliance has been placed on the decision of Hon'ble Rajasthan High court in the case of Umaid Charitable Trus....