Search Results Page
Search Results
1 - 6 of 6 (0.19 seconds)Section 12AA in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income-Tax vs Upper Ganges Sugar Mills Ltd. on 13 December, 1984
In response to the said notice,
the assessee Trust stated that the Trust has no object or intention to build or
develop any Mandir/Temple and that the Trust will never construct any Mandir but
3 ITA No.64/Agr/2010
only carry out other charitable objects mentioned in various clauses of the Trust
Deed. The ld. CIT-I, Agra also called report from the concerned Assessing Officer
and he submitted report dated 30.09.2009 by stating that the Trust has made an
agreement for purchase of a property for construction of Temple on it and for this
the Trust has paid in advance ` 9,25,000/- to the seller. But, subsequently this
contention has been changed by the assessee Trust vide its reply dated 02.01.2010
wherein it has been stated that the Trust will never construct any Mandir. After
considering the reply of the assessee as well as the report of the Assessing Officer,
the ld. CIT-I, Agra has held that from a perusal of the Profit & Loss Account for
the period 01.04.2009 to 31.12.2009 it is noticed that no charitable activities has
been carried out by the assessee society and it is clear that the above mentioned
object of the Trust is religious in nature and for the benefit of Hindu Community
which is in violation of section 80G(5)(i), 80G(5)(ii) & 80G(5)(iii) of the Act as
well as the decision in the case of CIT vs. Upper Ganges Sugar Mills Limited vs.
CIT (1985) 154 ITR 308 (Cal) wherein the Hon'ble High Court has held that the
establishment or maintenance of public places of worship and prayer halls is also a
religious purpose and the Hon'ble Supreme Court of India has affirmed the order
of Hon'ble Calcutta High Court (supra) in the case of Upper Ganges Sugar Mills
Limited vs. CIT (1997) 227 ITR 578 (SC).
Upper Ganges Sugar Mills Ltd. Etc vs Commissioner Of Income Tax,Calcutta on 4 August, 1997
In response to the said notice,
the assessee Trust stated that the Trust has no object or intention to build or
develop any Mandir/Temple and that the Trust will never construct any Mandir but
3 ITA No.64/Agr/2010
only carry out other charitable objects mentioned in various clauses of the Trust
Deed. The ld. CIT-I, Agra also called report from the concerned Assessing Officer
and he submitted report dated 30.09.2009 by stating that the Trust has made an
agreement for purchase of a property for construction of Temple on it and for this
the Trust has paid in advance ` 9,25,000/- to the seller. But, subsequently this
contention has been changed by the assessee Trust vide its reply dated 02.01.2010
wherein it has been stated that the Trust will never construct any Mandir. After
considering the reply of the assessee as well as the report of the Assessing Officer,
the ld. CIT-I, Agra has held that from a perusal of the Profit & Loss Account for
the period 01.04.2009 to 31.12.2009 it is noticed that no charitable activities has
been carried out by the assessee society and it is clear that the above mentioned
object of the Trust is religious in nature and for the benefit of Hindu Community
which is in violation of section 80G(5)(i), 80G(5)(ii) & 80G(5)(iii) of the Act as
well as the decision in the case of CIT vs. Upper Ganges Sugar Mills Limited vs.
CIT (1985) 154 ITR 308 (Cal) wherein the Hon'ble High Court has held that the
establishment or maintenance of public places of worship and prayer halls is also a
religious purpose and the Hon'ble Supreme Court of India has affirmed the order
of Hon'ble Calcutta High Court (supra) in the case of Upper Ganges Sugar Mills
Limited vs. CIT (1997) 227 ITR 578 (SC).
The Income Tax Act, 1961
Sardarmal Sancheti Charitable Trust vs Union Of India & Anr on 21 November, 2008
After perusing the Profit & Loss Account and other documentary
evidences produced by the assessee, we have not found that the assessee Trust has
incurred expenditure of religious nature. Even we have seen that from the creation
of the Society Trust i.e. on 20.07.2009 especially for the period of 20.07.2009 to
31.12.2009 the assessee Trust has incurred expenditure only towards bank charges,
legal expenses, meeting expenses and printing & Stationery expenses and the
assessee Trust has received donation to the tune of ` 46,28,097/- which the
10 ITA No.64/Agr/2010
assessee Trust has used for the purchase of property by giving advance money,
stamps for registration and other expenses and finally purchased the property on
27.01.2010. These evidences which we are discussing have been filed by the
assessee before the ld. CIT-I, Agra, which in our view, has not been properly
appreciated by the ld. CIT-I, Agra and she wrongly rejected the exemption under
section 80G of the Act which is contrary to the law, facts and evidences available
on record. Hon'ble Rajasthan High Court in the cases of Mishrilal Gordhan Lal
Batra Charitable Trust vs. Union of India & Another, 307 ITR 221 and Shri
Sardarmal Sancheti Charitable Trust vs. Union of India & Other, 322 ITR 167, has
held that refusing exemption under section 80G of the Act is totally wrong on the
ground that one of the objects of the Trust Deed included the construction of
Temples etc. but in reality no temple has been constructed by the Trust nor any
expenditure has been incurred by the Trust for religious activities.
1