HIND NAVOTTHANA PRATISHTAN,THRISSUR vs. CIT(EXEMPTION), KOCHI
Facts
The appellant, a charitable trust registered under Section 12A and previously approved under Section 80G, applied for renewal of its 80G approval. The CIT(E) rejected the application, holding that the trust spent money for religious purposes.
Held
The Tribunal found that what constitutes a religious activity is debatable and that spending on "Bhagavata Tattva Sameeksha Satram" does not automatically qualify as a religious activity. It held the CIT(E)'s reasoning unsustainable and directed the renewal of 80G approval.
Key Issues
Whether spreading "Bhagavata Tattva Sameeksha Satram" constitutes a religious activity precluding a charitable trust from obtaining 80G approval.
Sections Cited
12A, 80G
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, COCHIN BENCH
Before: SHRI INTURI RAMA RAO, AM
1 ITA No.71/Coch/2025 Hind Navotthana Pratishtan vs. CIT(E)
IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH
BEFORE SHRI INTURI RAMA RAO, AM AND SONJOY SARMA, JM
ITA No.71/Coch/2025 Assessment Year:2024-25 Hind Navotthana Pratishtan .......... Appellant Vysagiri Tapovanam, Vysagiri P.O, Wadakanchery, Thrissur-680623, Kerala. PAN: AABTM1188N vs.
Commissioner of Income Tax (Exemption) .......... Respondent Aayakar Bhavan, Old Railway Station Road, Ernakulam, Kochi, Kerala-682018.
Appellant by: Shri Binisha Baby, Advocate Respondent by: Smt. Leena Lal, Sr. D.R.
Date of Hearing: 03.06.2025 Date of Pronouncement: 30.06.2025
O R D E R Per: Inturi Rama Rao, AM This appeal filed by the assessee is directed against the order of the Ld. Commissioner of Income Tax (Exemption), Kochi (in short “CIT(E)”), dated 27/11/2024.
2 ITA No.71/Coch/2025 Hind Navotthana Pratishtan vs. CIT(E)
Briefly the facts of the case are that the appellant is a Charitable Trust was duly registered U/s.12A of the Income Tax Act, 1961 (in short “the Act”) on 31/03/1986. The appellant Trust was also granted approval U/s. 80G of the Act. Under the new regime, the appellant applied for renewal of 80G and got provisional registration. The appellant filed an application for regular approval of 80G on 28/09/2023.
The CIT(E), vide order dated 27/11/22024, rejected the appellant’s application for approval of 80G by holding that the appellant had spent money for religious purposes.
Being aggrieved, the appellant is in appeal before us in the present appeal.
It is contended that the appellant only undertaken the activities which are education in nature. People of all walks of life and community at large may freely attend the lecturers and allied programmes for becoming more knowledgeable and benefitting therefrom in their mental and intellectual development in order to be better members of the society, responsible and awakened citizens of the country.
On the other hand, the Ld. Sr. DR submits that no interference is called for by Tribunal.
We have heard the rival submissions and perused the material available on record. The CIT(E) has rejected the approval U/s. 80G of the Act on the
3 ITA No.71/Coch/2025 Hind Navotthana Pratishtan vs. CIT(E)
ground that the appellant has spent money in spreading of Bhagavat Gita which amounts to religious activity. In our considered opinion, what amounts to a religious activity is a highly debatable issue. Merely because money spent towards spreading Bhagavata Tattva Sameeksha Satram, it does not become a religious activity. Therefore, we direct the CIT(E) to grant renewal of approval of 80G to the appellant as the reasoning given the CIT(E) cannot be sustained in the eyes of law and set aside the impugned order.
In the result, appeal filed by the assessee is allowed.
Order pronounced in the open court on 30th June, 2025.
Sd/- Sd/- (SONJOY SARMA) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER Cochin, Dated: 30th June, 2025 okk sps
Copy to: 1. The Appellant 2. The Respondent 3. The Pr. CIT concerned 4. The Sr. DR, ITAT, Cochin 5. Guard File Assistant Registrar ITAT, Cochin
