2026 (6) TMI 832

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....ppellant(s) No. 1: Mr Aman Mir (10881).   For the Opponent(s) No. 1: Rule Served. ORAL ORDER (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. In the present Tax Appeal, following substantial question of law is proposed:- "(i) Whether the Appellate Tribunal is correct in allowing approval u/s 80G(5) of the Act, disregarding the fact that some of the objects of the assessee t....

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....late Tribunal. The Appellate Tribunal allowed the appeal of the assessee and observed that the assessee's gross incomes from financial years 2011-12 to 2013-14 are of Rs. 75,35,581/- Rs. 93,92,601/- and Rs. 1,08,48,331/- and corresponding expenditure incurred thereto is Rs. 73,94,446/- Rs. 98,17,024/- and Rs. 80,29,426/-; respectively. The trust has also incurred religious expenses less than 5....

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....titution or fund under Section 80G (5) of the Act as provided in Rule 11AA (3) of the Income Tax Rules, 1962, the Commissioner may call for such documents or information from the institution or fund or cause such inquiries to be made as he may deem necessary in order to satisfy himself about the genuineness of activities of such institution or fund. Accordingly, on perusal of the details/documents....

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....ncurred corresponding thereto is Rs. 73,94,446/- Rs. 98,17,024/- and Rs.80,29,426/-; respectively. We notice from the relevant tabulation that religious expenses are of Rs. 1,51,542/- Rs. 2,28,703/-and Rs. 1,88,594/- coming to be less than 2.5% in each case; respectively. The same are in the nature of temple and Swamijee Mandir expenses. The Revenue seeks to make out a strong case in favour of the....