DHARAMDAS CHARITABLE TRUST NA vs. ARI,NAVSARIVS.THE CIT(EXEMPTION), AHMEDABAD
IN THE INCOME TAX APPELLATE TRIBUNAL
“B” BENCH, AHMEDABAD
BEFORE: SHRI SANJAY GARG, JUDICIAL MEMBER
AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER
आयकर अपील सं./I.T.A. No. 73/Ahd/2025
(िनधा[रण वष[ / Assessment Year : NA)
Dharamdas Charitable
Trust
Navsari Dadeshwar Via
Sisodra, Navsari, Gujarat -
396463
बनाम/
Vs.
CIT(Exemption)
Ahmedabad
Öथायीलेखासं./जीआइआरसं./PAN/GIR No. : AACTD2134L
(Appellant)
..
(Respondent)
अपीलाथȸ ओर से /Appellant by :
Shri Hardik Vora, A.R.
Ĥ×यथȸ कȧ ओर से/Respondent by :
Shri R P Rastogi, CIT. DR
Date of Hearing
03/09/2025
Date of Pronouncement
27/11/2025
(आदेश)/ORDER
Per Sanjay Garg, Judicial Member:
The present appeal has been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Exemption),
(hereinafter referred to as “CIT(E)”),
Ahmedabad dated
22.11.2024, against the rejection of the assessee’s application seeking approval under Section 80G of the Income Tax Act, 1961
(hereinafter referred to as the “Act”).
The assessee is a charitable organisation registered u/s.12A of the Act. It applied for approval u/s.80G(5) of the Act.
ITA No. 73/Ahd/2025 [Dharamdas
Charitable Trust vs. CIT(Exemption)] - 2 –
However, the same was rejected by the Ld. CIT(E) on the ground that one of the objects of the assessee trust was religious in nature. He referring to the relevant provisions of Section 80G(5) of the Act observed that though it was not the case of incurring of expenditure more than 5% of its total expenditure for religious purposes to attract the provision of sub-section (5B) to Section 80G of the Act, however, as per the relevant provision, if any of the object of the assessee is wholly or substantially religious, then the approval u/s.80G(5) of the Act cannot be granted.
We have heard the rival contentions and gone through the record. The objects of the assessee trust for the sake of ready reference are reproduced as under:
“4. OBJECTS BENEFICIARIES OF THIS TRUST WILL BE PUBLIC AT LARGE, IRRESPECTIVE OF RACE, RELIGION, LANGUAGE, COLOUR
ETC.
(1) TO CREATE
AWARENESS
AMONG
PEOPLE
BALVADI,
ANGANVADI, PRIMERY SCHOOL, SECENDORY SCHOOL,
HIGHER
SECONDARY
SCHOOL,
PHYSICAL
EXERCISE
SCHOOL,
COLLEGE,
LIBRARY,
TECHNICAL
&
PROFESSIONAL INSTITUTION, HOSTEL, ASHRAM SHALA
ETC. WILL BE ESTABLISHED & TO BE MAINTAINED.
(2) DISTRIBUTION OF BOOKS, NOTE BOOK, UNIFORM &
OTHER
EDUCATIONAL
LITERATURE
TO NEEDY
STUDENTS.
(3) TO DEVELOP SKILL OF COMPUTER AMONG STUDENT
COMPUTER CLASSES WILL BE STARTED.
(4) BLOOD BANK, BLOOD COLLECTION CENTRE, EYE BANK,
BURN CENTRE WILL BE ESTABLISHED & ALL HELP TO SIMILAR INSTITUTES,
(5) ALL KIND OF HELP TO POOR PEOPLE & PEOPLE
AFFECTED DUE TO NATURAL CALAMITIES.
ITA No. 73/Ahd/2025 [Dharamdas
Charitable Trust vs. CIT(Exemption)] - 3 –
(6) WATER
HUT,
FOOD
CENTRE
FOR ALL WILL
BE ESTABLISHED & TO BE MAINTAINED.
(7) FOR WIDOW,
DESERTED
WOMAN,
ORPHAN
CHILD
ASHRAM WILL BE STARTED & TO BE MAINTAINED.
(8) COW HOUSE (PANJRAPOLE) WILL BE ESTABLISHED. ALL KIND OF HELP TO SPEECHLESS ANIMAL, DIAGNOSIS
CENTRE WILL BE ESTABLISHED.
(9) TO RAISE FUND FOR THE OBJECTS OF THE TRUST
RELIGIOUS
PROGRAM
LIKE
RAMKATHA,
BHAGWAT
KATHA, NAVCHANDI YAGNA, GAYATRI YAGNA ETC. WILL
BE ARRANGED.”
A perusal of the aforesaid objects would reveal that the objects of the assessee trust are of charitable in nature which are generally relating to providing of education, skill, blood donation and other health related support, help to poor with shelter and food and even for the welfare of animals. A perusal of the objects of the trust would reveal that all the objects of the assessee trust are charitable in nature for the purpose of help and support not only to mankind but to animals also. So far as the object no.9 which has been taken as a ground by the Ld. CIT(E) to reject the application for approval of the assessee u/s.80G(5) of the Act is concerned, it is to be noted that the said object cannot be said to be wholly or substantially religious in nature. The assessee through the aforesaid object doesn’t intend to propagate any religion organising of Ramkatha, Bhagwat Katha and organising Yagna etc. cannot be said to be for the purpose of propagating any religion. Ramkatha and Bhagwat Katha are organised for the benefit of public at large, irrespective of the religion they profess, from the preaching of saints and coupled with the historical events and in a ITA No. 73/Ahd/2025 [Dharamdas Charitable Trust vs. CIT(Exemption)] - 4 –
way guide the society to lead a moral and spiritual, contended and happy life and to remain away from sins, immoral and bad act and conduct and for the peace, progress and welfare of one and the all.
Moreover, it has been specifically mentioned that the aforesaid objects of organising Ramkatha and Bhagwat Katha etc. will be for the purpose of raising of funds which can be used on the other charitable activities, such as, medical relief and help to the poor and unprivileged. Under the circumstances, we do not find justification on the part of the Ld. CIT(E) in rejecting the application of the assessee for approval u/s.80G(5) of the Act.
We, therefore, set aside the order of the Ld. CIT(E) and direct the Ld. CIT(E) to grant the approval to the assessee u/s.80G(5) of the Act from the date of application.
In the result, appeal filed by the assessee trust is allowed.
This Order pronounced on 27/11/2025 (NARENDRA PRASAD SINHA)
JUDICIAL MEMBER
Ahmedabad; Dated 27/11/2025
S. K. SINHAआदेश कȧ Ĥितिलǒप अĒेǒषत/Copy of the Order forwarded to :
अपीलाथȸ / The Appellant 2. Ĥ×यथȸ / The Respondent. 3. संबंिधत आयकर आयुƠ / Concerned CIT 4. आयकर आयुƠ(अपील) / The CIT(A)- 5. ǒवभागीय Ĥितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड[ फाईल / Guard file.
आदेशानुसार/ BY ORDER,
उप/सहायक पंजीकार (Dy./Asstt.