2026 (3) TMI 177

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.... ld DR. We have carefully perused the materials on record and the paper book submitted by the assessee. The ld DR pointed out that the sole issue in the case is denial of registration u/s 80G. The Ld. DR submitted that the Ld. CIT(E) has considered the objectives of the trust deed and has taken cognizance of one clause 5(h) which falls within the mischief of the provision of explanation 3 to section 80G. The Ld. DR heavily relied on the orders of the Ld. CIT(E) and the decision of the Hon'ble Supreme Court in the case of Upper Ganges Sugar Mill Ltd ((1997) 93 Taxman 645(SC) to say that one of the objects is of religious nature and, therefore, the denial of registration u/s 80G is justified. 3. We have heard the rival submission and perus....

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....a, Kattha, Parvachans etc. i) To collect and receive funds and donations for the above objects. J) To do all acts, deeds and things as are incidental and conducive to the furtherance of the above objects. 5. First of all, we find that the Trust does not practice any discrimination as it is clearly delineated in the deed that benefits of the Trust is open to all irrespective of Caste, Creed, religion, race, gender etc. Such an object of the trust, to not discriminate between any person for providing their services, is also reflected in the financial statement of the trust. The income and expenditure account for the year commencing on 31.03.2023 shows the major expenses is towards cow feed, electricity expenses, hara char....

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....as other objects towards educational, medical, yoga, social, cultural, gaushala, as well as spiritual. None of the object is religious as well as for benefit of an exclusive religious community or caste. We note that the object 5(D) under consideration begins with a non-obstante clause "WITHOUT DISCRIMINATIONS OF RELIGION OR CAST". This non-obstante clause provides that it shall uphold its enforceability over later part of the object, even if that is contradictory to it. Hence, the object is not a religious object. Further the purpose YOGA is expressly charitable object as per definition of charitable purpose as per the provisions of section 2(15) of the Act, which says that Charitable purpose" includes relief of the poor, education, Yoga, ....