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The assessee Trust had filed from 10A for provisional registration and the provisional registration was granted to the assessee in form 10AC on 26.11.2021, valid till AY 2024-25. But Our Trust was rejected under Sec 80G considering a religious trust are not eligible under section 80G(5) , hence order in form no. 10AD should be made null and void and learned CIT(E) rejection order must be cancelled & 80G approval may be granted.

Grounds of Appeal The assessee Trust undertakes mainly charitable activities and minimal religious activities and therefore, liable for registration u/s 80G. The objectives mentioned in the Deed might be religious but actual activities undertaken are primarily Mandir Shree Bhairav Ji Trust vs. CIT Exemption charitable in nature. Further, the expenditure on religious activities does not exceed 5% of the total expenditure as mentioned in section 80G(5).

The assessee is charitable trust duly registered under the Rajasthan Devasthan Vibhag on 4.06.2009 along with trust deed dated 31 January 2009, trust deed was further modified at 26st June, 2019. The objects of the Trusts main objectives are carry out the charitable and, public welfare activities without any discretion of caste, color, Creed, section or sex in India ( vide para 3 of PB page no19) Specifying as under:-

i. To develop religious places for worship without any discretion of caste, creed, and religion. To organize religious activities for the enlightenment of the mankind. ii. To organize various kathas, conferences, meditation camps, bhajan sandhya's of all religion for understanding the Vedas and upnishads. iii. To build, repair and maintain the religious places and to involve all the classes of community into the betterment of places, which are of historic importance. iv. To educate the people about the religion by publishing the literature, books, and pamphlets free of cost.

Mandir Shree Bhairav Ji Trust vs. CIT Exemption Whereas, we emphasis decision of Hon'ble Supreme Court in the case of CIT v.Dawoodi Bohra Jamat (2014) 364 ITR 31 (SC) in support of our claim that the Assessee is entitled to registration as a "Charitable Institution". The facts of the case before the Hon'ble Supreme Court, was a case in which some of the objects of the institution were religious and some charitable. The objects of the trust exhibited dual tenor of religious and charitable purposes and activities. The Hon'ble Supreme Court held that such trusts with composite objects would not be expelled out of the purview of Section 13(1)(b) per se i.e., a trust existing solely for religious purpose. The Hon'ble Court made reference to the decision of the Constitution Bench of this Court in Addl. CIT v. Surat Art Silk Cloth Manufacturers' Association [1979] 2 Taxman 501 (SC) wherein it was held that if the primary purpose and the predominant object of a trust are to promote the welfare of the general public the purpose would be charitable purpose. If the primary or predominant object of an institution is charitable, any other object which might not be heritable, but which is ancillary or incidental to the dominant purpose, would not prevent the institution from being a valid charitable trust. The Court then held that the Section requires it to be established that such charitable purpose is not for the benefit of a particular religious community or caste. That is to say, it needs to be examined whether such religious-charitable activity carried on by the trust only benefits a certain particular religious community or class or serves across the communities and for society at large. The section of community sought to be benefited must be either sufficiently defined or identifiable by a common quality of a public or impersonal nature. The Hon'ble Court held that the objects of the trust in that case were based on religious tenets under Quran according to religious faith of Islam. The Court found on perusal of the objects and purposes of the trust that the activities of the trust though both charitable and religious are not exclusively meant for a particular religious community. The objects do not channel the benefits to any community if not the Dawoodi Bohra Community and thus, would not fall under the provisions of Section 13(1)(b) of the Act. In that view of the matter, the Court held that the respondent-trust is a charitable and religious trust which does not benefit any specific religious community and therefore, it cannot be held that Section 13(1)(b) of the Act would be attracted to the trust and thereby, it would be eligible to claim exemption under Section 11 of the Act.

Mandir Shree Bhairav Ji Trust vs. CIT Exemption Also recently decided on 9.1.2013 by Hon'ble ITAT C" BENCH : BANGALORE vide ITA Nos.1082, 1083/Bang/2022 in case of Shri Shruthiparampara Gurukulam vs. ITO,Ward 3 Exemptions,Bengaluru ( vide PB page no 46 to 68).

" Moreover, the assessee-trust has carried on other charitable activities in the nature of relief of poor. The Vedic Scholars were identified and felicitated irrespective of their caste, creed or religion and the assessee is allowed registration under section 12A of the Act as charitable trust. Consequently, the approval under section 80G of the Act is to be granted. It is ordered accordingly. In the result, the appeals filed by the assessee-trust are allowed." last para The CIT (Exemptions) did not appreciate the fact that Trusts main objectives are carry out the charitable and, public welfare activities without any discretion of caste, color, Creed, section or sex in India not dedicated to only one religion or caste. Hence, our trust is charitable trust eligible for registration u/s 80G(5) Also in similar Decision of ITAT 'CUTTACK' BENCH vide I.T.A. No. 270/CTK/ 2014 in case of Shree Ram Mandir Seva Samiti, Vs. CIT Bhubaneswar Trust was considered as charitable trust eligible for registration fulfilling conditions u/s 80G(5)(iii) ( vide PB page no 69 to72).