TaxTMI 
TaxTMI 
2021 (12) TMI 93
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.... approval u/s 80G(5)(ii). 2. Brief facts of the case as culled out from the records are that the assessee trust is registered u/s 12AA of the Act and is stated to be engaged in carrying out charitable activities including spiritual activities, samuhik prayers, yoga camp, old age home and also owns a temple namely "Balaji Mandir". It is also stated that trust is organizing "Annashektra" for poor classes and provides philanthropic services. 3. Assessee trust applied for approval u/s 80G of the Act in form No.10G on 20.03.2017. Various documents as called for were supplied. However, Ld. CIT(Exemption) rejected the application u/s 80G of the Act observing as follows: 3.1 The details of detonation revealed that source of income of is anonymous donations received in the typical drop box/dan peti usually found in religious places and therefore, details of the donors are not available. The objects of the trust include both religious and charitable objects however the current activities are primarily religious in nature. The trust has constructed and is maintaining a temple name 'Balaji Mandir' at Zeerapur, Rajgarh (MP) which also has not a prayer hall where yoga and medical ....
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....Act vide letter dated 16.04.1999 for the period 02.02.1999 to 31.03.2003. Regular activities are being carried out and construction of building is in progress. Income Tax Inspector has visited the spot personally and submitted his detailed report and has not found any irregularities. Reference was further made to the written submissions placed on record and the decisions relied:- A. The trust filed an application in Form No.10G seeking approval u/s 80G-CIT objected that the expenditure on religious object exceeded 5 percent of total income of assessee trust, therefore, he invoked section 80G(5B) and 80G(5)(ii) for rejected the application. B. All building maintenance expenses, free food expenses, prasadam and festival, prayer and daily expenses cannot be regarded to be one incurred for religious object. Appellant had submitted all evidence including objects and how expenditure were incurred by it-There were no allegation on part of revenue that whole or substantially whole of object of trust was to propagate or advance support to a particular section of society or a religion. Further Hindu consists of a number of communities having different gods who are being wor....
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....e us and carefully gone through the judgments referred and relied by the Ld. counsel for the assessee. We find that assessee trust is registered u/s 12AA of the Act since 12.03.1999 and objects of the trust as appearing for the trust deed dated 7th August 1998 are bing consistently carried out which apart from carrying out religious activities at the 'Balaji Mandir' also carries out other activities including health checkup camp, yoga camp, spiritual activities, organizing "Annashektra" providing food for poor, library, old age home etc. 7. On perusal of finding of ld. CIT(E) we find that he has rejected the application u/s 80G of the Act on following two grounds: a) Expenses debited to income and expenditure account are mainly religious in nature. b) Violation of the provisions of section 80G(5B) of the Act as expenditure for religious activities exceeding 5% of the total income. 8. We observe that the assessee trust apart from running the 'Balaji Mandir' has also incurred expenditure on constructing old age home which is in progress. This fact has been admitted by Ld. CIT(E) also. Further on perusal of paper book pages 21 to 23, we find that the assessee t....
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....ut free medical check-up, distributed provisions, run music school, planted trees, provided lunch to children, started library, supplied food and clothes to flood victims, carried out dental check up, lunch for orphanage, paid needy children fees, offered free medical aid to poor for treatment of cancer, free check up diabetes and blood pressure, organize teaching class, and distributed books. The paper books comprise of photographs and letters which have gone un-rebutted in the course of argument. We quote all this material and findings on record to hold that the assessee is not an institution expressed to be for the benefit of any particular religious community or caste u/s. 80G(5)(iii) or having any purpose the whole or substantially the whole of which is of religious nature under explanation 3 therein. ITAT accepted assessee's arguments and assessee's registration petition. 11. Hon'ble' Rajasthan High Court in the case of Umaid Charitable Trust vs. Union of India & Ors., (supra) has held the following in relation to the provisions of section 80G(5B) of the Act, qua approval u/s 80G(5)(vi) of the Act. Relevant extract is reproduced below: In this case it was held....