TaxTMI 
TaxTMI 
2024 (12) TMI 1587
X X X X Extracts X X X X
X X X X Extracts X X X X
....P Singh, CIT DR ORDER PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Exemption), (in short "Ld. CIT(E)"), Ahmedabad vide order dated 26.06.2024. 2. The assessee has raised the following grounds of appeal: "1. On the facts and in circumstances of the case as well as law on the subject, the l....
X X X X Extracts X X X X
X X X X Extracts X X X X
....re, it clearly contravened Section 80G(5) of the Act which requires that the trust is not established only for charitable purposes, which is a prerequisite for grant of registration under Section 80G(5) of the Act. 4. Before us, the Counsel for the assessee submitted that the assessee / applicant trust had submitted before Ld. CIT(E) that is has not spent any money towards religious purposes, it ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....aste members." 6. Now on going through Section 80G(5) of the Act, it states that this section applies to donation to any institution or fund only if it is established in India for a "charitable purposes". Further, Explanation 3 to Section 80G states that the term "charitable purpose" does not include any purpose the whole or substantially the whole of which is of a religious nature. Further, Sect....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e. Therefore, even as per Explanation 3 referred to above, in order to qualify as "charitable purpose" within the meaning of section 80G of the Act, the only qualification is that the activities should not be wholly or substantially wholly religious. Therefore, in view of the statutory provisions quoted above, we are of the considered view that the application for grant of deduction under Section ....