PATANI YUVA SAMAJ SEWA TRUST,BANASKANTHA vs. THE CIT(EXEMPTION), AHMEDABAD

At the outset, the Ld.Counsel for the assessee has invited our attention to the impugned order of the Ld.CIT(E) to submit that the main object of the assessee is eduction and enviornmental protection. That the Ld.CIT(E) rejected the application for approval of the assessee u/s.80G(5) of the Act on the ground that one of the objects of the assessee-trust was religious in nature. The said object pointed out by the ld.CIT(E), reads as under: ”To install, maintain and run community halls, Satsang Halls, Pray Halls, Wadi and to celebrate religious and national festivals.”

A perusal of the aforesaid object of the assessee-trust would reveal that the said object is a general in nature, i.e. to construct community-halls for various social/community funcitons including satsnag, prayers and to celebrate religious and national festivals. The above object, in our view, is a general object to construct halls for various social/community functions. The above object in no manner propagates any religion. Therefore, the finding of the Ld.CIT(E) that the aforesaid object is religious in nature is not correct. The denial of approval u/s.80G(5) of the Act, because of the aforesaid reason is not justified. Therefore, the impugned order of the Ld.CIT(E) is set aside and the matter is restored to file of the Ld.CIT(E) for decision afresh on the application of the assessee for approval u/s.80G(5) of the Act, with a direction to grant approval to the assessee-trust if the assessee is otherwise found eligible for the same irrespective of the aforesaid object.

In the result, appeal of the assessee is treated as allwoed for statistical purposes. Order pronounced in the Open Court on 19 /08/2025. (Makarand V. Mahadeokar) Accountant Member अहमदाबाद/Ahmedabad, िदनांक/Dated 19/08/2025 टी.सी.नायर, व.िन.स./T.C. NAIR, Sr. PS आदेश की #ितिलिप अ$ेिषत/Copy of the Order forwarded to :

अपीलाथ% / The Appellant 2. #&थ% / The Respondent. 3. संबंिधत आयकर आयु' / Concerned CIT 4. आयकर आयु' ) अपील ( / The CIT(E)- Ahmedabad 5. िवभागीय #ितिनिध , अिधकरण