TaxTMI 
TaxTMI 
2018 (7) TMI 2023
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....oner of Income Tax rejecting the application for issue of certificate U/s.80G of the Act is contrary to facts and law and prejudicial to the appellant. 2. On appreciation of the facts and circumstances of the case, the honorable Commissioner of Income Tax has erred in rejecting the application for issue of certificate U/s.80G to the appellant without granting sufficient opportunity for hearing and without issuing a speaking order. The trust had duly filed application for obtaining registration U/s.12A and therefore the action of the honorable Commissioner of Income Tax in rejecting the application for issuance of certificate U/s.80G on this ground is not in accordance with the facts, prejudicial to the appellant and deserves to be delete....
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....criptures reading, distribute consecrated food, running gymnasium, upliftment of economically poorer sections of the society, doing socio-cultural activities in society without any bar of any caste, filling devotions towards the country for human well being and contribute in imperative services like students education books, scholarships, foods and clothes etc,. according to which the aims of the Trust are as under : "i) To repair Shree Tapeshwar Hanumanji Bajrang temple. ii) To appoint pujari for temple. iii) To celebrate religious worship prayers enchanting devotional holy story of several kinds, during then to distribute consecrated food great consecrated food. iv) To run gymnasium, religious reading room. v) To colonize d....
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....rcumstances and perused the available material on record. It is seen that the main object of the Trust is to promote Education, to infuse inspiration, wishful though conception, piousness to religion into mass, to do welfare work in the society without any bar of any caste, community, colour or religion. We may also observe that the CIT, Valsad has denied the approval of Trust u/s.80G of the Act by observing that as per provision of section 80G(5)(vi) of the Income Tax Act, 1961 read with Rule 11AA(2)(i) of Income Tax Rule 1962, for the approval of an institution or fund under section 80G, registration of the trust under section 12A of the I.T.Act is essential. 9. The Hon'ble Supreme Court in the case of M/s.Queen's Eduicational Socie....