RAVI KANTA MUNISUBRAT DASS JAIN MEMORIAL TRUST,CHANDIGARH vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH
1
IN THE INCOME TAX APPELLATE TRIBUNAL
‘B’ BENCH, CHANDIGARH
HYBRID HEARING
BEFORE HON’BLE SHRI LALIET KUMAR, JM
AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आयकर अपील सं. / ITA No.109/CHANDI/2025
Ravi Kanta Munisubrat Dass Jain
Memorial Trust
H. No 85, Sector 2,
Chandigarh-160011
बनाम/
Vs.
CIT (Exemption)
Chandigarh.
̾थायीलेखासं./जीआइआरसं./PAN/GIR No. AADTR-5663-F
(अपीलाथŎ/Appellant)
:
(ŮȑथŎ / Respondent)
अपीलाथŎकीओरसे/ Appellant by : Sh. Harish Nayyar (CA) – Ld. AR
ŮȑथŎकीओरसे/Respondent by :
Smt. Kusum Bansal (CIT) – Ld. DR (virtual)
सुनवाईकीतारीख/Date of Hearing
:
29-07-2025
घोषणाकीतारीख /Date of Pronouncement
:
04-08-2025
आदेश / O R D E R
Manoj Kumar Aggarwal (Accountant Member)
Aggrieved by the rejection of an application seeking approval u/s 80G(5)(iii) of the Act vide impugned order dated 27.06.2024 of Ld. CIT(Exemption), Chandigarh, [CIT(E)], the assessee is in further appeal before us. Having heard rival submissions, the appeal is disposed-off as under. 2. Upon perusal of para-3 of the impugned order, it could be seen that the approval has been denied by invoking Explanation-3 to Sec.80G which provide that Charitable purpose would not include any purpose the whole or substantially the whole of which is religious in 2
nature. The Ld. CIT(E) arrived at a finding that the many of assessee’s objects were religious in nature and accordingly, the approval was denied. The Ld. AR seeks reconsideration of impugned application in the light of Explanation 5-B which provide that in case of an institution or fund which incurs expenditure which is of a religious nature for an amount not exceeding five per cent of its total income in that previous year then it shall be deemed to be an institution or fund to which the provisions of this section would apply. It is the submission of Ld. AR that the assessee has not breached this threshold limit.
3. In view of foregoing, we set aside the impugned order and restore the application back to the file of Ld. CIT(E) for de novo adjudication, inter-alia, by verification of aforesaid averments as made by Ld. AR. No other ground has been urged in the appeal.
4. The appeal stand allowed for statistical purposes.
Order pronounced on 04-08-2025. (LALIET KUMAR) (MANOJ KUMAR AGGARWAL)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated: 04-08-2025. आदेश की Ůितिलिप अŤेिषत /Copy of the Order forwarded to :
1. अपीलाथŎ/Appellant
2. ŮȑथŎ/Respondent
3. आयकरआयुƅ/CIT
4. िवभागीयŮितिनिध/DR
5. गाडŊफाईल/GF