2025 (9) TMI 520

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....first proviso to Sec. 80G(5) of the Act on the ground that trust is for the benefit of any particular religious community or caste. 2. The ld Commissioner of Income Tax, Exmp., Ahmedabad has also erred in law in rejecting the approval u/s. 80G(5) of the Act considering that the appellant trust is having objects of religious nature. 3. The ld Commissioner of Income Tax, Exmp., Ahmedabad has also erred in law in cancelling the provisional approval u/s. 80G(5) of the Act. 4. The order of the ld Commissioner of Income Tax, Exmp., Ahmedabad is illegal against the natural justice and good conscience. 5 The appellant preserves right to add, alter or amend any or more grounds of appeal. Total tax effect ....

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....s organizing various seminars for self-development and self reliance by providing various opportunities to rural and urban communities. The ld. A.R. submitted that the CIT(E) has rejected the application of the applicant on the ground that trust is a religious trust and accordingly violated the conditions of section 80G(5)(iii) of the Income Tax Act. However, it is not correct as the trust is not established for religious object and it does not carry on any religious activities. The A.R. further submitted that the observation of the ld. CIT(E) that the assessee trust have integrated religious instances over and above 5% of total income in violation of section 80G(5)(iii) of the Act is not just and proper. The ld. A.R. submitted that the obj....