TaxTMI 
TaxTMI 
2026 (9) TMI 497
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....ct) erred in not granting the registration to applicant assessee u/s 80G of 1961 Act without appreciating that already in past from various years assessee has been granted registration u/s 80G on very same objects/activities treating it as eligible person, so impugned rejection is against doctrine of consistency; C) That Ld. CIT Exemption vide impugned order passed us 80G of the Act (1961 Act) erred in not granting the registration to applicant assessee u/s 80G of 1961 Act without appreciating that assessee activities benefit public at large and are not restricted any one community; D) That Ld. CIT Exemption vide impugned order passed us 80G of the Act (1961 Act) erred in not granting the registration to applicant assessee u/s 80G of 1961 Act without appreciating that assessee is no where given any valid/requisite "SCN" before said rejection being quasi-judicial proceedings; E) That Ld. CIT Exemption vide impugned order passed us 80G of the Act (1961 Act) erred in not granting the registration to applicant assessee u/s 80G of 1961 Act without appreciating that assessee's objects/activities do clearly qualify as eligible for registration u/s 80G, being acc....
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....5. At the time of hearing, ld. AR of the assessee has filed the written arguments is as under: "i) 01.09.1989: The assessee trust was founded on this date by Param Sant Tara Chand ji Maharaj for public charitable purposes vide trust deed dated 01.09.1989; (objects of trust included: to spread and impart the knowledge of spiritual meditation amongst human beings for their welfare and upliftment, mental and/or physical, irrespective of age, sex, cast, creed or religion" (refer trust deed enclosed with paper book) amongst other objects; ii) 13.09.1989: It was registered with sub registrar Bhiwani (Haryana) iii) 17.11.1989: Sec 12A registration granted by competent authority Rohtak; iv) 13.02.2006: Assessee was granted registration u/s 80G vide order of CIT Hisar v) 07.11.2008: Assessee was granted registration u/s 80G vide order of CIT Hisar vi) 24.09.2021: Registration u/s80G was granted for AY 2022-23 to AY 2026-2027: vii) 25.01.2021: Scrutiny Asstt. for AY 2018-19 completed at Nil income accepting assessee status as eligible charitable organization (this order has attained finality and is never disturbed) viii)....
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....d before declining of registration qua stated reasoning, But merely satsang and spiritual expenses as viewed by CIT(E) is treated as religious objects /activity to reject assessee entitlement u/s 80G is subject matter of present appeal; Our humble submission: Once it is undisputed and admitted fact that registration u/s12A is operative, to deny registration u/s 80G is not permitted: Having found assessee eligible for registration u/s 12A (which registration is operative /existing), then registration u/s 80G cannot be denied. Humble reference is made to:" In Commissioner of Income-Tax (Exemptions) v. Sant Girdhar Anand Parmhans Sant Ashram 2018 SCC OnLine P&H 7109 Hon'ble Chattisgarh high court decision in case of Commissioner of Income Tax vs M/s Adharshila Shikshan Sangh 2025: CGIC:37156-DB Hon'ble Chattishgarh High Court decision in the case of CIT (Exemption) v. Dignity Education Society TAXC No. 87 of 2022 (28.22.2024) In Hiralal Bhagwati v. Commissioner of Income Tax, 2000 SCC Online Guj 441 Hon'ble Madras High Court in case of CIT v. P.S. v. P.S. Ramaswamy Telugu Minority Educational dated 01.07.2025 TCA No. 3....
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....her hand, ld. DR submitted that the activities of the assessee trust are in contravention to section 80G(3) of the Act. Therefore, he submitted that the ld. CIT(E) rightly rejected the application for grant of registration u/s 80G. 7. Considered the rival submissions and materials placed on record. We observed that the ld. CIT(E) granted registration u/s 12AB on 19.02.2026 as the religious trust. Further we observed that the assessee was granted registration u/s 12A and u/s 80G of the Act, since inception, i.e., 11.01.1989 onwards. We observed that the reasons for rejecting the registration u/s 80G was that the trust was registered as a religious trust and it incurs substantial amount in spiritual and satsung expenses. We notice that in order to reach the above conclusion, the ld. CIT(E) has reproduced the receipts and payment account for the year end of 31st March, 2025 and 31st March, 2024 respectfully in the impugned order and the only expenditure which was considered to be incurred towards spiritual knowledge and satsung expenses. After careful consideration, we observed that the assessee has incurred expenditure towards spiritual knowledge and satsung expenses of Rs. 68.03 ....