2025 (11) TMI 640

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....(Exemption) [hereinafter referred to as the "CIT(E)"] erred in rejecting application for registration u/s 80G(5) of the Act. 3. On the facts and in circumstances of the case as well as law on the subject, the learned CIT(E) erred in rejecting application for registration u/s 80G(5) on the alleged ground that the appellant has violated main condition of sub-section (5) of the section 80G of the Act, though there is no such violation. The learned CIT(E) may kindly be directed to grant registration u/s 80G(5)(iii) of the Act. 4. Your honour's appellant craves leave to add, to amend, alter, or withdraw any or more grounds of appeal on or before the hearing of appeal." 3. Succinctly, the factual panorama of the case is that assessee before us is a Trust. The assessee- trust filed an application for approval under clause (iii) of first proviso to sub-section (5) of section 80G of the Income Tax Act, 1961, in Form No.10AB electronically. Therefore, the Ld.CIT(E), having examined assessee's application, issued a show-cause notice to the assessee-trust to submit relevant documents and evidences. In response to the notice, the assessee submitted its reply stating tha....

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....igious-cum-charitable purpose is allowed thereunder. Further, the applicant has not filed any evidence establishing removal/amendment of its religious object. Therefore, there is clear violation of clause(ii) of section 80G(5) of the Act, which put a bar on granting approval under section 80G(5) of Income Tax Act, 1961 to the institution or fund whose instrument of constitution or rule thereunder provide for transfer or application at any time the whole or any part of its income or assets for any purpose other than a charitable purpose. In view of the above, it is quite clear that assessee trust is not established only for charitable purposes. Whereas the above referred provisions of section 80G of the Act makes it amply clear that the applicant/assessee has to be established only for charitable purposes and there is no transfer or application of funds for any purposes other than a charitable purpose, subject to concession granted under Sec. 80G(5B) of the Act. Therefore, Ld.CIT(E) has denied the approval under section 80G(5)(iii) of the Income-tax Act, 1961 (hereinafter referred to as "the Act') and also cancelled the provisional approval of the assessee-trust. 6. Aggrieved....

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....eduled Tribes) Order, 1950 (PART III.-Rules and Orders under the Constitution) [PART VIII.-Madhya Pradesh 1. Agariya 2. Andh 3. Baiga 4. Bhaina 5. Bharia Bhumia, Bhuinhar Bhumia, Bhumiya, Bharia, Paliha, Pando 6. Bhattra 7. Bhil, Bhilala, Barela, Patelia 8. Bhil Mina 9. Bhunjia 10. Biar, Biyar 11. Binjhwar 12. Birhul, Birhor 13. Damor, Damaria 14. Dhanwar 15. Gadaba, Gadba 16. Gond; Arakh, Arrakh, Agaria, Asur, Badi Maria, Bada Maria, Bhatola, Bhimma, Bhuta, Koliabhuta, Koliabhuti, Bhar, Bisonhorn Maria, Chota Maria, 17. Halba, Halbi 18. Kamar 19. Karku 20. Kawar, Kanwar, Kaur, Cherwa, Rathia, Tanwar, Chhatri *** 22. Khairwar, Kondar 23. Kharia 24. Kondh Khond, Kandh 25. Kol 26. Kolam 27. Kokru, Bopchi, Mouasi, Nihal, Nahul Bondhi, Bondeya 28. Korwa, Kodaku 29. Majhi 30. Majhwar 31. Mawasi 2 *** 33. Munda 31. Mawasi 2 *** 35. Oraon, Dhanka, Dhangad ....

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....a, Gavit, Mavchi, Padvi 12. Gond, Rajgond 13. Kathodi, Katkari Dhor Kathodi, Dhor Katkari, Son Kathodi, Son Katkari 14. Kokna, Kokni, Kukna *** 16. Koli Dhor, Tokre Koli, Kolcha, Kolgha 17. Kunbi (in the Dangs disrict) 18. Naikda, Nayaka, Cholivala Nayaka, Kapadia Nayaka, Mota Nayaka, Nana Nayaka 19. Padhar *** 21. Pardhi, Advichincher, Phanse Pardhi (excluding Amreli, Bhavnagar, Jamnagar, Junagadh, Kutch, Rajkot and Surendranagar districts) 22. Patelia 23. Pomla 24. Rabari (in the Nesses of the forests of Alech, Barada and Gir) 25. Rathawa 26. Siddi, [Siddi-Badshan] (in Amreli, Bhavnagar, Jamnagar, Junagadh, Rajkot and Surendranagar districts) *** 28. Varli 29. Vitolia, Kotwalia, Barodia [30. Bhil, Bhilala, Barela, Patelia 31. Tadvi Bhil, Pawra, Vasave 32. Padvi]. 9. Therefore, Ld. Counsel for the assessee submitted that "Meena Samaj Seva Trust" is not for any particular community and caste, therefore the approval u/s 80G(5)(iii) of the Act should be granted to the assessee-trust. 10. On t....