2015 (3) TMI 1233

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...., Advocate JUDGMENT Vineet Saran, J. 1. This appeal is directed against the order passed by the Income-tax Appellate Tribunal dated May 29, 2009, whereby the order of the Director of Income-tax (Exemptions) dated October 31, 2008 refusing to renew the certificate under section 80G of the Income-tax Act, 1961 has been set aside and a direction has been issued to renew the approval under se....

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....s sought in the trust deed which was rejected on October 24, 2008 and as such, the renewal of approval was rejected. 4. The Tribunal has, in its order, considered the objects of the trust deed which the Director had referred to and has come to the conclusion that the said objects were all of charitable nature and were not hit by the proviso to section 2(15) of the Act. From a plain reading of t....

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....n our view, rightly come to the conclusion that denial of approval under section 80G of the Income-tax Act was not justified. 6. Sri Aravind has made attempt to justify the order of the Director stating that the religious activities would not be covered under the definition of "charitable purpose" and according to the learned counsel, certain objects relating to construction of "prayer house", ....