AI Drafter 
TaxTMI 
TaxTMI 
2022 (10) TMI 252
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.... to rejection of application for registration u/s. 80G as per order no ITBA/EXM/S/EXM2/2019-20/1026421123(1) dated 11/03/2020. That having regard to the facts and circumstances of the case, Ld. CIT EXEMPTIONS CHANDIGARH) has acted arbitrarily in passing the rejection order. That the appellant craves, leave to add, alter, amend or vary and/or withdraw any or all of the aforesaid grounds of Appeal or at time of hearing of the above appeal." 2. Before addressing the issues raised by the assessee in the present appeal, it is first necessary to address the delay of 93 days pointed out by the Registry in the filing of the present appeal. 3. The Ld. AR inviting attention to the condonation of delay application on record fil....
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....d to make their submissions on merits. 7. The ld. AR inviting attention to the impugned order submitted that the appeal of the assessee has been dismissed on the grounds that the activities of the assessee are religious in nature and hence 80G Registration has been denied. Reliance was placed on the decision of the Hon'ble Gujarat High Court in the case of CIT Vs Aravindbhai Maniar Charitable Foundation (2014) 91 CCH 0104 (Gujrat). Attention of the counsel was invited to the distinguishing fact as the order of the ITAT which had been upheld was in the context of a new Charitable Trust having no past history. In the facts of the assessee's case, on the other hand, it is an ongoing Society since 1989. As per paper book page 15 it h....
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....nstitution/fund established for the benefit any particular community of caste and applicant society does not promote any particular religious community or caste. In this regard attention is sought to above discussion on Explanation 3 to section 30G(5) of the Income Tax Act, 1961, whereby religious activities are not considered as charitable activities. Further, as per section 2(15) if the Income Tax Act, 1961, religious activities are not included under the definition of charitable activities. Hence, from above discussion it is clear that, applicant is performing and closely associated with various religious activities and does not qualify for granting approval u/s. 80G(5) of the Act, as it is precluded by Explanation 3 to section 80G(5) of....
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....missions addressing the specific facts and the provisions of law. In response to the same Ld. AR relied upon the decisions mentioned in the case law at serial No. 1 and 3 i.e. Sh. Kaila Devi Temple Trust Vs CIT (2017) 51 CCH 0146 (Jaipur Trib.) and Shiv Mandir Devsttan Panch Committee Sanstan Vs CIT (2012) 34 CCH 0108 (Nagpur Trib.). Elaborating the facts, it was conceded referring to page 38 of the Paper Book running into 84 pages that the assessee at the time of seeking Registration in Form No. 10A had himself mentioned that the Trust/Institution is religious. Consequently, the impugned order has been passed, it was submitted, that even in the said fact, the statutory limit i.e. more than 5% of the expenses could not be for religious purp....
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....il in the country's social structure by effectively preaching the various themes of the spiritual teachings. 6. To donate funds to charitable organizations. 7. To promote feeling of unity, level sympathy and fellow feeling among the citizen of the llaqa. 8. To arrange social and cultural functions through education. To cause in the public an instinct of brotherhood and friendly relations and seeking public cooperation and participation in campaign for fighting and doing away with the social evils. 10.1. The assessee was required to respond to the queries raised on the activities conducted by the ongoing Trust. After considering the reply of the assessee, it was noticed that as per supporting evidences, no c....
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.... Trust. In the facts as considered by the Co-ordinate Bench in the case of Shri Kaila Devi Temple Trust (supra), we have seen that no doubt there were religious ceremonies and expenditure on maintenance of the temple premises, however, at the same time Shri Kaila Devi Temple was also running schools, hospitals etc. which were found to be charitable in nature. Accordingly, in the facts of the present case, the assessee has not shown that the expenses incurred for religious purposes is less than 5% which is the statutory mandate. In the eventuality the assessee can show the facts to the satisfaction of the CIT(E), the assessee may have a case otherwise, to our understanding the assessee in view of the changed circumstances by virtue of the or....