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Rajkot Jilla Gayatri Parivar Trust vs. CIT

4. As mentioned at par. 3.1 registration U/s. 80G(5) was granted to the trust from 31-3-1993 to 31-3-2006.

5. There is no change in the object and activities of the trust since from its registration till date and the order passed by the Ld. C.I.T also itself no where mentioned that there is any change.

6. Thus base on the admission as per order under appeal right from insertation the trust object an activities remain the same and on that base the trust has been registered U/s. 12A since 20-3-1989 and registered U/s. 80G(5) till 31-3-2006. Now when the department has accepted these, the actions of the Ld. C.I.T. to reject application for renewal is erroneous and does not contain any thing to established that how department committed error in granting 12A and 80G(5] registration granted up till now. If he wants to defer with his past decisions then there must have been cogent evidence supporting his action but in the instant case nothing has been brought by the Ld. C.I.T to support his action which is purely change of opinion and that to without mentioning anything how the object of the trust are not charitable.

6.1 In fact the Ld. C.I.T. admit at para. 5 page no. 2 of the order as under.

From the free English translation of the trust given above, it is quite clear that the trust is having mixed objects that are religious and charitable.

6.2.2 Thus the Ld. C.I.T himself agrees that the trust has charitable objects. In respect of the trust contains mix object the matter is fully covered by the decision of Hon. I.T.A.T Ahmadabad (Copy enclosed) in the following case where the decision of the Hon. Gujarat High Court has been followed by the Hon. Bench.

8.6 There were practically no changes in the objects and the original object of providing hostel accommodation remained the same. Only the scope was enlarged to all students. The only new object was medical - aid to poor which was also charitable. Thus, the objects continued to be charitable. The trust has already been registered under section 12A and the registration has not been cancelled. The assessing officer, therefore, cannot probe the objects and declare the trust invalid. Principle of consistency is also in favour of the assessee as based on the amended objects renewal consistency is also in favour of the assessee as based on the amended objects renewal of approval under section 80G has already been granted and factual and legal position remaining the same, there is no justification for rejecting the application for renewal under section 80G - vide Mehta Jivraj Makandas & Parekh Govndaji Kalyanji Modh Vanik Vidhyarthi Public Trust v. DIT (E) (2011)131 ITD 462 (Mum 'G' - Trib) 8.6 Right from 1936 the assessee has been carrying on its activities with the same intent and purpose pronounced by the father of nation and assessee was granted registration under section 10(23C)(iv), section 12A and section 80(5) , therefore, assessee trust was entitled to recognition under section 80G(5) - vide Sevagram Ashram Pratishthan v. CIT 2010 129TTJ [Nag- trib) 506.

10. It is therefore humbly prayed that the object of the trust as mention at para. 3 of the order describing charitable objects and also accepted by the Ld. C.I.T at pare 5 of the order, the rejection made by the Ld. C.I.T may kindly be cancelled and direction may kindly be issued to grant renewal of registration U/s. 80G(5) as applied for since the Hon. The decision of the Hon. Gujarat High Court followed by the I.T.A.T Ahmedabad and decisions of the Hon. Punjab and Haryana High Court against the revenue and Hon. I.T.A.T various benches having decided the matter against the revenue, as mention above, the prayer of the assessee may kindly be accepted."