2023 (4) TMI 853

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.... ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of the ld. Commissioner of Income Tax (Exemption), Ahmedabad, in proceeding u/s. 80G(5)(vi) of the Act vide order dated 27/12/2018. 2. The assessee has raised the following grounds of appeal:- "1 The Commissioner of Income Tax(Exemption) Ahmedabad has erred in Law and on ....

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....tion of the assessee was liable to be rejected in terms of section 80G(5B) of the Act. 4. The assessee is in appeal before us against the aforesaid order passed by CIT(Exemption), Ahmedabad rejecting the application of the assessee for grant of deduction under section 80G of the Act. The basic contention of the assessee before us is that CIT(Exemption), Ahmedabad has erred in rejecting the appl....

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....e in violation of section 80G(5B) of the Act. The counsel for the assessee pointed out that the CIT(Exemption), Ahmedabad dismissed the application of the assessee on an incorrect presumption of facts and hence the order of the CIT(Exemption), Ahmedabad rejecting the application of granting registration under section 80G of the Act is liable to be set aside. Further, the counsel for the assessee a....

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....plication of the assessee is liable to be rejected in terms of section 80G(5B) of the Act. The counsel for the assessee has submitted that during the year under consideration, the religious expenses/poojari expenses were only to the tune of 1.67% of the total income and CIT(Exemption), Ahmedabad has taken an incorrect figure of "total income" for working out the percentage of religious/Poojari exp....