TaxTMI 
TaxTMI 
2019 (8) TMI 466
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....E J. B. PARDIWALA) 1. This tax appeal under Section 260A of the Income Tax Act, 1961 [for short 'the Act, 1961'] is at the instance of the Revenue and is directed against the order passed by the Income Tax Appellate Tribunal, Rajkot Bench, Rajkot dated 11/03/2019 in the ITA No.52/RJT/2016. 2. The Revenue has proposed the following substantial questions of law for the consideration of t....
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....served as under:- 8. We have heard the rival contentions and perused the materials available on record. At this juncture we find important to refer the provisions as contained under explanation 3 to section 80G(5) of the Act which is reproduced as under: "Charitable purpose" does not include any purpose the whole or substantially the whole of which is of a religious nature." 8.1 As per th....
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.... view of the judgment of Hon'ble Supreme Court in the case of Radhasoami Satsang reported in 193 ITR 321 wherein it was held as under: "13. We are aware of the fact that strictly speaking res judicata does not apply to incometax proceedings. Again, each assessment year being a unit, what is decided in one year may not apply in the following year but where a fundamental aspect permeating thr....
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....al was justified in holding that the income derived by the Radhasoami Satsang was entitled to exemption under sections 11 and 12." 9. In view of the above, we reverse the order of Ld. CIT and direct him to grant the registration certificate under section 80G of the Act. Hence, the ground of appeal of the assessee is allowed. 4. We are of the view that the appellate tribunal committed no error....