2025 (9) TMI 507

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ejected and the provisional approval u/s 80G(5) granted earlier has also been cancelled, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36). 2. The background facts leading to present appeal are such that the assessee is a public trust claiming to be engaged in charitable-cum-religious activities. The assessee was holding registration u/s 12AA from AY 2017-18 granted vide Order No. ITBA/EXM/S/12AA/2017-18/1005867614(1) dated 23.08.2017 under old regime. Further, the assessee is holding final registration u/s 12A/12AB granted from AY 2022-23 to 2026-27 vide Order No. AAETS4230LE20211 dated 07.04.2022. Apart from these registrations u/s 12A/12AA/12AB, the assessee also applied for provisional approval ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....;यम, 1951 की धारा के अंतर्गत ट्रस्टियों द्वारा उल्लेखित बिन्दुओं पर धारा 5(1) के अंतर्गत जांच की गई । जिसका निष्कर्ष नीचे अनुसार है :- यह &#2....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....;ष्ट्रीय, सांस्कृतिक, धार्मिक तथा सामाजिक कार्यों का आयोजन करवायेगा ।" Thus, Ld. AR submitted, the trust is working for multiple activities of social, national, cultural, religious including maintenance of temple. According to Ld. AR, majority of these activities are charitable although there is a minor portion of religious nature as well. (ii) That by Order No. ITBA/EXM/S/12AA/2017-18/1005867614(1)....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... above certificate, Ld. AR submitted that the only expenditure on religious activity could be "Poojan Expenses", rest of the expenses were incurred for carrying charitable activity. He submitted that the magnitude of "Poojan Expenses" is very small and never exceeded 5% limit. Therefore, the assessee deserves benefit of section 80G(5B) which must be given and the Ld. CIT(E) be directed to grant approval sought by assessee. 8. Per contra, Ld. DR for revenue initially submitted that the CIT(E) has rightly treated the assessee has a 'religious entity' but later, after considering Ld. AR's submissions as narrated by us in foregoing Para No. 4 of this order, did not insist on that point. He accepted that the assessee trust is a ch....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s benefit of section 80G(5B). The Ld. DR has made a proposal to remand this matter back to the file of CIT(E) for a deeper analysis of expenses and take a call on the touchstone of section 80G(5B). We agree to this proposal made by Ld. DR for revenue which is also accepted by Ld. AR for assessee. Therefore, in the end, we remand this matter to the file of CIT(E) for examining assessee's case in terms of section 80G(5B) and grant final approval to assessee, if the assessee is found eligible in terms of section 80G(5B). The assessee succeeds in this appeal accordingly. 11. Resultantly, this appeal is allowed for statistical purpose. Order pronounced in open court on 28/08/2025 ============= Document 1 Annesure A सा....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....1-03-2022 Annkshetra Food Expenses 2529589.00 4413480.00 4543036.00 Bank Charges 19618.34 30344.41 9639.40 Sarvjan Kalyan Expenses 240460 00 250460.00 2965731.00 Distribution of Cloth and Dressess 224310.00 359350 00 184580.00 Expenses for Running Sanskrit School 182180 00 284580.00 212450.00 Medicine and Hospital Expenses 254520.00 324540.00 324890.00 Goshala Salary Expenses 246840.00 264325 00 260800.00 Plantation Expenses 180400 00 130200.00 124540.00 Building Repair Maintenance Expenses 50710.00 1860164.00 1514590.00 Salary to Teaching and Other Staff 1014851.00 824373.00 822440.00 Administration Charges 600515 00 1064594.00 364325.00 Goshala and Jeevdaya Expenses 274870.00 432000.00 424320 00 ....