2022 (5) TMI 687

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....108 days. The assessee has filed an affidavit stating the reasons which led to the delay in filing the appeal before the Tribunal. Even otherwise, the Hon"ble Supreme Court in Cognizance for Extension of Limitation, In re 438 ITR 296 (SC) read with judgment in Cognizance for Extension of Limitation, In re 432 ITR 206 (SC) dated 08-03-2021 and 421 ITR 314 has taken a suo motu cognizance of the situation arising out of the challenges faced by the country on account of COVID-19 Virus and resultant difficulties that could be faced by the litigants across the country and accordingly extended the time limit for filing of appeals. We, therefore, condone the delay in filing the instant appeal and admit the same for disposal on merits. 3. Briefly....

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.... the expenses booked under the head `Religious expenses" to demonstrate that only minuscule expenditure was incurred for religious purpose. Not satisfied, the ld. CIT(E) refused to grant registration u/s.80G of the Act. Aggrieved thereby, the assessee has come up in appeal before the Tribunal. 4. We have heard the rival submissions and perused the relevant material on record. The case made out by the ld. CIT(E) for denial of the registration u/s.80G is that the assessee was engaged in religious activities which was apparent from its Income and Expenditure account having a mention of `Religious expenses" head, which were more than 50% of total income. The auditor of the assessee, who drew and certified Income and Expenditure account, clar....

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....e 32 of the paper book contains Objects of the trust, which include facilitating daily prayers; organizing religious programmes; arranging accommodation for pilgrims; arranging religious and spiritual education; running food facility and medical facility for villagers and helping the poor, orphans etc. There is no specific reference to any particular religion. The objects talk of upliftment of all the sections of the society coming from any religion, caste or creed. Explanation 3 to section 80G simply states that "charitable purpose" does not include any purpose the whole or substantially the whole of which is of a religious nature. This shows that at least some part of activities of a trust, which are of religious nature, are permitted. Th....