2019 (3) TMI 536

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....d in not granting exemption u/s. 80G of the Act. 3. The orders of the Ld. CIT(E) are bad in law and on the facts of the case. 4. That we would be allowed to alter, amend or add fresh grounds of appeal at the time of hearing. 5. The appellant prays that exemptions be granted to the company. 1.1 The grounds raised in ITA No. 6472/Del/2018 read as under:- 1. On the facts of the matter the Ld. CIT(E) has erred in granting registration u/s. 12AA as "Religious Trust" instead of "Charitable Trust". 2. The order of the Ld. CIT(E) is bad in law and on the facts of the case. 3. That we would be allowed to alter, amend or add fresh grounds of appeal at the time of hearing. 4. The appellant prays that the registration be granted to the C....

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....ant has been given registration u/s 12A in religious category vide order NO.CIT(E)/2017-18/DEL- RR 26S41 26092017/ 8187 dated 26.09.2017. 3, As per section 80G(5D) Explanation 3- "Charitable purpose" does not include any purpose the whole or substantially the whole of which is of a religious nature. 4, Based on the above facts, as the registration was granted under religious category the application filed by the applicant for grant of approval for exemption u/s 8GG is hereby rejected." "Sub:-0RDER OF REGISTRATION U/S 12AA READ WITH SECTION 12A OF THE INCOME TAX ACT 1961 An application in Form No. I0A seeking Registration u/s 12AA was filed on 02/03/2017. The Trust/ Society / Non profit company was constituted by deed of trust, mem....

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....he Registered / Designated Office of the Organization. 3. Separate accounts in respect of profits and gains of business incidental to attainment of objects shall be maintained in compliance to section 11 (4A) of the Income Tax Act 1961 4. The trust/institution shall furnish a return of income every year within the time limit prescribed under the act. 5. The trust/institution should quote the PAN in all its communications with the Department. . 6. The registration u/s, 12AA of the I.T. Act, 1961 does not automatically confer any right on the donors to claim deduction/s 80G. 7. This certificate cannot be used as a basis for claiming non - deduction of tax at source in respect of investments etc.. relating to the Trust/Institution. ....