2021 (12) TMI 980

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.... well as law on the subject, the learned CIT(Exemption) has erred in rejecting the application for registration u/s, 80G(5) without issuing the show cause notice requiring assessee's explanation on the objects of the trust. Therefore has erred in rejecting the application considering that some of the objects of the trust are purely religious in nature. 2. It is therefore prayed that order passed by CIT (Exemption) may kindly be set aside directing him to grant recognition of trust u/s. 80G(5). 3. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of hearing of the appeal." 3. Briefly stated the relevant material facts are as follows: The assessee trust submits application for registration of....

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.... order of the Ld. CIT(E), the assessee is in appeal before us. 6. Shri Rasesh Shah, Learned Counsel for the assessee submitted that Ld. CIT(E) has denied the registration under section 80G(5) solely on the reason that some of the objectives of trust are purely religious in nature and assessee trust has not established for charitable purposes. Learned Counsel for the assessee submits that assessee-trust has not created to perform the religious activities, however the assessee-trust has established charitable purpose only and hence registration under section 80G(5) should be granted. Learned Counsel submitted the copy of the objects of the trust which is placed at page no.36 of the paper book, and prays the Bench that approval/registration u....