TaxTMI 
TaxTMI 
2025 (6) TMI 1378
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....ion. 2. The grounds of appeal raised by the assessee are as follows: "1. The Ld. CIT(E) was not just and proper on the facts of the case and in law in rejecting the application of the Trust for approval registration u/s 80G(5). 2. PRAYER: 2.2 Personal hearing may be granted. 2.3 Any other relief that your honours may deem fit may be granted." 3. The brief facts of the case are that the assessee-trust filed an application for approval under clause (iii) of first proviso to subsection (5) of section 80G of the Act in Form no.10AB electronically. The CIT(E) issued notices on 11.07.2024 and 01.10.2024. He has discussed legal background of Rule 11AA(1), 11AA(2), section 80G(5) along with Explanation - 3 and Provision of sub-section....
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....he decision of Co-ordinate Bench of ITAT, Ahmedabad in case of Shree Bhandari Gnyati Mandal, in ITA No.1503/Ahd/2021, dated 24.12.2024. 5. On the other hand, learned Commission of Income-tax - Departmental Representative (ld. CIT-DR) for the revenue supported the order of CIT(E). 6. We have heard both parties and perused the materials available on record. The ld. AR submitted that only part of the objects was religious teaching but no expenditure whatsoever was incurred on such object. We find that under similar facts, the matter has been restored to the file of CIT(E) in the case of Shree Bhandari Gnyati Mandal (supra) for necessary verification and fresh adjudication. For ready reference, relevant part of the order is reproduced below: ....
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....ch of a religious nature. 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 80G cannot be denied to the assessee only on the ground that one of the objects content the term "religious". Further, we observe that the applicant / assessee trust had specifically submitted that the trust has not incurred any expenditure towards religious purposes. However, Ld. CIT(E), without carrying out any enquiry into....