2025 (12) TMI 409

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....hri R P Rastogi, CIT. DR ORDER PER SANJAY GARG, JUDICIAL MEMBER: The present appeal has been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Exemption), (hereinafter referred to as "CIT(E)"), Ahmedabad dated 22.11.2024, against the rejection of the assessee's application seeking approval under Section 80G of the Income Tax Act, 1961 (hereinafter referred to ....

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....ts of the assessee trust for the sake of ready reference are reproduced as under: "4. OBJECTS BENEFICIARIES OF THIS TRUST WILL BE PUBLIC AT LARGE, IRRESPECTIVE OF RACE, RELIGION, LANGUAGE, COLOUR ETC. (1) TO CREATE AWARENESS AMONG PEOPLE BALVADI, ANGANVADI, PRIMARY SCHOOL, SECONDARY SCHOOL, HIGHER SECONDARY SCHOOL, PHYSICAL EXERCISE SCHOOL, COLLEGE, LIBRARY, TECHNICAL & PROFESSIO....

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....LISHED. (9) TO RAISE FUND FOR THE OBJECTS OF THE TRUST RELIGIOUS PROGRAM LIKE RAMKATHA, BHAGWAT KATHA, NAVCHANDI YAGNA, GAYATRI YAGNA ETC. WILL BE ARRANGED." 4. A perusal of the aforesaid objects would reveal that the objects of the assessee trust are of charitable in nature which are generally relating to providing of education, skill, blood donation and other health related support, ....

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....he benefit of public at large, irrespective of the religion they profess, from the preaching of saints and coupled with the historical events and in a way guide the society to lead a moral and spiritual, contended and happy life and to remain away from sins, immoral and bad act and conduct and for the peace, progress and welfare of one and the all. Moreover, it has been specifically mentioned that....