SHRI SANT ZOLEBABA SANSTHAN CHIKHALI,PUNE vs. COMMISSIONER OF INCOME-TAX, EXEMPTIONS, PUNE

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ITA 381/PUN/2021Status: DisposedITAT Pune12 May 20228 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the 'religious expenses' were for the greater good of society and not for a specific religion, and the actual religious expenditure was within the prescribed limit. Therefore, the assessee was eligible for recognition.

What were the facts?

The assessee applied for recognition under Section 80G(5)(vi) of the Income-tax Act. The CIT(Exemptions) rejected the application, observing that the assessee's expenditure on religious activities exceeded the permissible limit.

What were the issues?

Whether the expenditure categorized as 'religious expenses' by the assessee disqualified it from obtaining recognition under Section 80G, and if the actual religious expenditure was within the permissible limit.

Which sections of the Income-tax Act were involved?

Section 80G(5)(vi),Section 12AA,Section 80G(5B)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(3)Show list

Detected automatically from the text. The count shows how many other judgments on BharatTax rely on the same authority.

  • 438 ITR 296
    438 ITR 296 · 2021 · SC
    196 citing
  • 432 ITR 206
    432 ITR 206 · 2020 · SC
    182 citing
  • 421 ITR 314
    421 ITR 314 · SC
    172 citing

Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE

Before: SHRI R.S. SYAL & SHRI PARTHA SARATHI CHAUDHURYShri Sant Zolebaba Sansthan Chikhali,

For Appellant: Shri Bhuvanesh Kankani
For Respondent: Shri Sardar Singh Meena

आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अविकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 11-05-2022 Sr.PS 2. Draft placed before author 12-05-2022 Sr.PS 3. Draft proposed & placed before the JM second member 4. Draft discussed/approved by Second JM Member. 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *

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