2025 (9) TMI 22

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....der passed by u/s. 80G(5) on 26.12.2024 by CIT(Exem), Ahmedabad rejecting the application for approval of the appellant trust u/s 80G(5)(11) of the Act and cancelling the provisional approval by holding that the appellant trust was a religious-cum charitable trust which is excluded from the benefits of sec. 80G(5) is wholly illegal, unlawful and against the principles of natural justice. 2.1 The Id. CIT(Exem), has grievously erred in law and or on facts in not appreciating that the appellant trust was not a religious trust within the provisions of sec. 80G(5) but a composite trust. The Id. CIT(Exem) has erred in not considering fully and properly the explanations furnished and evidence produced by the appellant trust, especially no expen....

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....ed up to deny the registration. The Ld. AR submitted that no religious expenses were incurred at all by the assessee in any of the years. Therefore, the rejection of the application by the Ld. CIT(A) was not correct. 4. Per Contra Shri Alpesh Parmar, Ld. CIT. DR supported the order of the Ld. CIT(E). 5. We have carefully considered the submissions of the assessee and also gone through the documents brought on record in the paper book. The assessee is primarily engaged in providing educational and day care facilities to the children of Pre-school to Senior KG in the age group from to 2 to 6 years. As per the copy of the trust deed brought on record, the assessee had as many as 36 objectives. The clause (a) of the objective, based on which ....

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....nations to any institution or fund referred to in sub- clause (iv) of clause (a) of sub-section (2), only if it is established in India for a charitable purpose and if it fulfils the following conditions, namely :- ... (ii) the instrument under which the institution or fund is constituted does not, or the rules governing the institution or fund do not, contain any provision for the transfer or application at any time of the whole or any part of the income or assets of the institution or fund for any purpose other than a charitable purpose; 8. We don't find any clause in the instrument which stipulates that any income or asset of the trust will be transferred for other than charitable purposes. Further, as per the provisions of section....