TaxTMI 
TaxTMI 
2017 (11) TMI 630
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....ct' dated 30.7.2016 relating to assessment year 2016-17. 2. Briefly stated, the assessee had filed an application for approval in Form NO.10G on 21.1.2016. The assessee was registered as a charitable trust u/s 12AA of the Act vide order dated 23.12.2005. The Ld.CIT(E) denied approval for the reason that the assessee trust did not fulfill the foremost requirement which was to be satisfied by it for being eligible for grant of approval u/s 80G(5) i.e. being established solely for charitable purpose. The Ld.CIT(E) stated that atleast 3 of 5 purposes for which the assessee had been established had religious contours, which was in contravention to the provisions of section 80G(5)(iii) of the Act and was also hit by Explanation-3 to sub-sectio....
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....us and national character in younger generation. (c) To arrange religious discourses, teachings, brotherhood, nationalism, and general uplift of mankind, to build moral fiber and develop healthy society and harmony amongst public in general. (d) To help the needy and poor children for their education. (e) To open and run charitable dispensaries and hospitals for public in general etc. 5. The Ld. counsel for assessee pointed out therefrom that the three objects which as per the Ld.CIT(E) has religious contours being (a), (b) and (c) objects did not promote any particular religion or caste but benefited the entire public at large. The Ld. counsel for assessee pointed that the object at clause (a) was only to cele....
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....eafter drew our attention to the Explanation-3 of section 80G(5), which reads as under: "Explanation 3.- In this section," charitable purpose" does not include any purpose the whole or substantially the whole of which is of a religious nature". 7. The Ld. counsel for assessee stated that none of the objects of the assessee society of the assessee society, more specifically those stated at clauses (a), (b) and (c) of the Act could be said to be of a religious nature as pointed out above. The Ld. counsel for assessee, therefore, stated that the assessee was not even hit by Explanation-3 of section 80G(5) of the Act. The Ld. counsel for assessee, therefore, contended that the assessee society was established for a charitable purpos....
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....nd the medical facilities being provided by it which was essential expenditure and further pointed out that even the expenses to the tune of 25% of the total expenses cannot be said to be meagre on charitable purpose. The Ld. counsel for assessee also drew our attention to various activities carried out by the assessee society at less than normal rate like providing laboratory testing facilities at less than market price, conducting free operation of eyes, etc., placed at page Nos.114 to 130 of the Paper Book. The Ld. counsel for assessee, therefore, stated that the assessee trust was indulging primarily in charitable activities only. 9. The Ld. DR, on the other hand, relied upon the order of the Ld.CIT(E) and stated that celebrating Aga....
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....loping feeling of nationalism amongst them which benefits the society at large and cannot be said to be either benefiting Aggarwal community only nor being in the nature of religious purpose. As for the object of celebration of Agarsain Jayanti , it definitely does not have a religious contour and the Ld.Counsel for the assessee has emphasized that the celebrations involve the public at large therefore we fail to understand as to how the said object is for the benefit of a particular community only. Moreover only one object out of several objects cannot give a religious or communal colour to the assessee society. The rest of the objects aimed at developing the moral fabric of the society, help poor and needy children in their education and ....