2007 (12) TMI 200

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... K.K. Bissa, for the respondents. JUDGMENT 1. Heard the learned counsel for the parties. 2. The petitioner has challenged the order dated 25.9.1998 passed by the Commissioner, Income Tax, Udaipur (Annex.-9) whereby the application of the petitioner-trust for renewal of exemption under Section 80G was refused inter alia on the ground that in one of the object of the Trust Deed the const....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the amendment brought in Section 80G by inserting sub-section (5B) of Section 80G by the Finance Act, 1999 w.e.f. 1.4.2000 which was in consonance with the submissions made by the learned counsel for the petitioner which inter alia provided an over-ridding provision that where an institution or fund which incurs expenditure in the relevant year which is of religious nature for an amount not excee....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e direction to the Commissioner to consider the case of the petitioner Trust for renewal of its registration with effect from the insertion of sub-section (5B) uninfluenced by the impugned order of rejecting the renewal for assessment year 1995-2000. In other words, the petitioner's application for renewal w.e.f. 1.4.2000 should be considered keeping in view of sub-section (5B) of Section 80G. ....