MANDIR SHREE BHAIRAV JI TRUST,JAIPUR vs. CIT EXEMPTION, JAIPUR

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 427/JP/2023

cuke Mandir Shree Bhairav Ji Trust CIT Vs. H-15, Chitranjan Marg, Jaipur Exemption, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADTM 0426 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Vikash Rajvanshi (CA) jktLo dh vksj ls@ Revenue by : Sh. Ajay Malik (CIT) lquokbZ dh rkjh[k@ Date of Hearing : 10/10/2023 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 02/11/2023 vkns'k@ ORDER

PER: RATHOD KAMLESH JAYANTBHAI, AM

This appeal filed by assessee is arising out of order of the Commissioner of Income Tax, Exemption, Jaipur dated 27/05/2023 [here in after (CIT(E)].

2 ITA No. 427/JP/2023 Mandir Shree Bhairav Ji Trust vs. CIT Exemption religious activities does not exceed 5% of the total expenditure as mentioned in section 80G(5). 2. The assessee Trust had filed form 10A for provisional registration and the provisional registration was granted to the assessee in form 10AC on 26.11.2021, valid till AY 2024-25. A trust holding provisional registration is not liable to furnish replies to any notice issued, but still we had submitted our reply for notice dated 28.03.2023 vide Notice no. ITBA/EXM/F/EXM43/2022- 23/1051493955(1), hence it should not be considered and allow us to continue the remain provisional registration till AY 2024-25, hence order in form no. 10AD should be null and void and this rejection order must be cancelled and present status of provisional registration must be continued. 3. Since the assessee trust was already granted regular registration u/s 12A of the Income Tax Act, 1961 valid from AY 2022-23 to A. Y 2026-27, hence the application for registration u/s 80G of Income Tax Act, 1961 shall not be rejected and trust is also doing charitable activities making it eligible for registration u/s 80G of the Income Tax Act, 1961. 4. The appellant prays your honor to add amend or alter all or any of the grounds of the appeal on or before the date of hearing.”

trust works for public welfare activities such as promotion and advancement

of education, providing relief to the poor as well as medical reliefs to those

in need. The assessee trust doing charitable activities for the past many

years. The assessee already registered u/s 12AA w.e.f. 24.09.2019 vide

registration no. CIT EXEMPTION, JAIPUR/12AA/2019-20/A/10751 and vide

registration no. 32JAIPUR2019 at Dev Sathan Vibhag, Govt. of Rajasthan.

After this, the assessee applied for registration u/s 80G and 12A in Form

10A. Provisional registration u/s 80G was granted to the assessee on

26.11.2021, valid till AY 2024-25 vide unique registration number

3 ITA No. 427/JP/2023 Mandir Shree Bhairav Ji Trust vs. CIT Exemption AADTM0426HF20216. And regular registration was granted vide unique

registration number AADTM0426HE20218 under sub-clause (i) of clause

(ac) of sub-section (1) of section 12A of the Income Tax Act valid from AY

2022-23 to AY 2026-27.

3.1 The assessee Trust had filed form 10A for provisional registration and

the provisional registration was granted to the assessee in form 10AC on

26.11.2021, valid till AY 2024-25. The assessee filed application on

25.11.2022 in Form No. 10AB, seeking approval u/s 80G (5)(ii) of the

Income Tax Act, 1961. The assessee Trust was issued a letter/notice No.

ITBA/EXM/F/EXM43/2022- 23/1051493955(1) dated 28.03.2023 requesting

it to furnish certain documents/explanations by 12.04.2023. In response to

the above assessee submitted reply which was examined by the ld. CIT(E)

and observed discrepancies. Thus, one more opportunity was granted to

the assessee on 12.05.2023 directing the assessee to comply the notice on

18.05.2023.

that the assessee trust is primarily formed to run and maintain temple citing

the reply of the assessee. Based on these the ld. CIT(E) hold a view that

4 ITA No. 427/JP/2023 Mandir Shree Bhairav Ji Trust vs. CIT Exemption the assessee is a religious trust and thus did not comply the recognition for

section 80G of the Act and thus the claim of registration was rejected by ld.

CIT(E). The relevant finding of the ld. CIT(E) is reiterated here in below :

“Thus, it is evident that the applicant has religious objects and is conducting religious activities. Here, it is imperative to mention Supreme Court's judgement in the case of Upper Ganges Sugar Mills Ltd. Etc vs Commissioner Of Income Tax dated 4 August, 1997, where it has opined the following

"Section 80G applies to donations to any institution or fund established in India for a charitable purpose" "Charitable purpose, for the purposes of the section, does not include any purpose the whole or substantially the whole of which is of a religious nature" (Emphasis supplied.) Explanation 3, which uses this phraseology. takes note of the fact that an institution or funds established for a charitable prupose may have a number of objects. If any one of these objects is wholly, or substantially wholly, of a religious character, the institution or funds falls outside the scope of section 80G a donation to it does not secure the advantage of the deduction that it gives."

Thus, the Hon'ble Supreme Court has explicitly stated that even if maximum objects of the institution are charitable, it can still fall out of the scope of section 80G if any one of the objects is of religious nature. As discussed above, the above object of the assessee is religious.

The applicant was also given show cause to furnish explanation and provide clarity on the nature of the trust vide this office letter dated 12.05.2023. The excerpts from the same are reproduced as under: 1. "In Form 10AB filed by you, you have mentioned the nature of activities as Religious cum Charitable". Moreover, object nos 1, 2, 3, 4, 5 & 8 are also related to the religious activities. Any institution conducting religious activities is not eligible for approval u/s 80G in view of section 80G(5)(ii) of the Act and decision of Supreme Court in the case of Upper Ganges Sugar Mills Ltd. Etc vs. Commissioner of Income Tax, Calcutta dated 04.08.1997 where it is held that if any one of the objects is wholly, substantially wholly, of a religious character, the institution falls out the scope of section 80G. Therefore, in view of the above, furnish an explanation as to why the application filed by you for approval u/s 80G should not be rejected. However, the applicant didn't furnish any response to the above. Therefore, in light of the discussion above, it is concluded that applicant is majorly a religious trust. Conducts religious activities and thus falls out of the scope of section 80G. Thus, in view of provisions of section 80G(5), as discussed earlier, applicant is not eligible for registration u/s 80G(5).

5 ITA No. 427/JP/2023 Mandir Shree Bhairav Ji Trust vs. CIT Exemption

CIT(E), the assessee has preferred the present appeal before this Tribunal

on the ground as reproduced hereinabove. To support the various grounds

so raised by the assessee, ld. AR appearing on behalf of the assessee has

relied upon the written submissions and the same is reproduced herein

below:

“The assessee trust works for public welfare activities such as promotion and advancement of religion and education, providing relief to the poor well as medical reliefs to those in need. The assessee Trust has been doing charitable activities for the past many years and was already registered u/s 12AA w.e.f 24.09.2019 vide registration no. CIT EXEMPTION, JAIPUR/12AA/2019- 20/A/10751. After this, the assessee applied for registration u/s 80G and 12A in Form 10A. Provisional registration u/s 80G was granted to the assessee on 26.11.2021, valid till AY 2024-25 vide unique registration number AADTM0426HF20216. And regular registration was granted vide unique registration number AADTM0426HE20218 under sub-clause (i) of clause (ac) of sub-section(1) of section 12A of the Income Tax Act valid from AY 2022-23 to AY 2026-27. The assessee Trust had filed from 10A for provisional registration and the provisional registration was granted to the assessee in form 10AC on 26.11.2021, valid till AY 2024-25. But Our Trust was rejected under Sec 80G considering a religious trust are not eligible under section 80G(5) , hence order in form no. 10AD should be made null and void and learned CIT(E) rejection order must be cancelled & 80G approval may be granted. Grounds of Appeal Ground No. 1 The assessee Trust undertakes mainly charitable activities and minimal religious activities and therefore, liable for registration u/s 80G. The objectives mentioned in the Deed might be religious but actual activities undertaken are primarily

6 ITA No. 427/JP/2023 Mandir Shree Bhairav Ji Trust vs. CIT Exemption charitable in nature. Further, the expenditure on religious activities does not exceed 5% of the total expenditure as mentioned in section 80G(5). Ground No. 2 The assessee Trust had filed from 10A for provisional registration and the provisional registration was granted to the assessee in form 10AC on 26.11.2021, valid till AY 2024-25. A trust holding provisional registration is not liable to furnish replies to any notice issued, but still we had submitted our reply for notice dated 28.03.2023 vide Notice no. ITBA/EXM/F/EXM43/2022- 23/1051493955(1), hence it should not be considered and allow us to continue the remain provisional registration till AY 2024-25 , hence order in form no. 10AD should be null and void and this rejection order must be cancelled . Ground No. 3 Since the assessee trust was already granted regular registration u/s 12A of Income Tax Act, 1961 valid from AY 2022-23 to AY 2026-27, hence the application for registration u/s 80G of Income Tax Act, 1961 shall not be rejected and trust is also doing charitable activities making it eligible for registration u/s 80G of Income Tax Act, 1961. Reply of ground no. 1,2,3 Since Ground 1, 2, 3 are Similar In Nature Regarding Rejection Of 80G Registration So We Are Replying Consolidatedly. The assessee is charitable trust duly registered under the Rajasthan Devasthan Vibhag on 4.06.2009 along with trust deed dated 31 January 2009, trust deed was further modified at 26st June, 2019. The objects of the Trusts main objectives are carry out the charitable and, public welfare activities without any discretion of caste, color, Creed, section or sex in India ( vide para 3 of PB page no19) Specifying as under:- i. To develop religious places for worship without any discretion of caste, creed, and religion. To organize religious activities for the enlightenment of the mankind. ii. To organize various kathas, conferences, meditation camps, bhajan sandhya’s of all religion for understanding the Vedas and upnishads. iii. To build, repair and maintain the religious places and to involve all the classes of community into the betterment of places, which are of historic importance. iv. To educate the people about the religion by publishing the literature, books, and pamphlets free of cost. v. To make necessary efforts for physical, mental, ethical, moral, economical, religious, educational, intellectual and character development of the General Society and to make necessary efforts without any undue favour, for the happiness, prosperity, and success of the General Society of Kalwar village. vi. To develop affection, fair-feelings, good etiquettes, and integrity among the General Society to eliminate conflict, non- cooperation so that spirit of teamwork

7 ITA No. 427/JP/2023 Mandir Shree Bhairav Ji Trust vs. CIT Exemption could be developed among the General Society and to remove all kind of religious dispute. vii. To educate the youngsters, ladies, retired & old persons about ethical, religious, educational and livelihood activities. viii. To aware the society about the religion, culture, custom & to take necessary actions to abolish bad habits among the General Society such as Inequality, impatience, indiscipline, & other bad-customs, and advise them on general difficulties and to make necessary efforts to promote environmental protection and tree-grow programs. ix. To engage in agricultural activity on rest of the land along with the Temple and apply its sales proceeds for general public welfare. Rebuttal of Hon’ble CIT order vide para 2.1 , 2.2 , he has mentioned that “Religious Trust are not eligible u/s 80G(5)

2.1 The provision of section 80G(5) are as under: “80G(5) This section applies to donations to any institutions or fund referred to in sub clause (iv) of clause (a) of subsection (2), only if it is established in India for a charitable purpose and it fulfils. ” From the plain reading of above section, it is amply clear that benefit u/s 80G can be given only to the charitable organization. It is important to mention here that section 11 to 13 are applicable for charitable or religious or charitable and religious organisation, however the provision of 80G(5) are restricted only for charitable organisation. 2.2 This fact, that 80G(5) is applicable only to charitable organisation and not to religious organisation further becomes clear from Section 80G(5)(ii). The relevant provision is as under: “(ii) the instrument under which the institution or fund is constituted does not, or the rules governing the institutions or fund do not, contain any provision for the transfer or application at any time of the whole or any part of the income or assets of the institution or fund for any purpose other than a charitable purpose” We hereby rebut para 2.1 and 2.2 In the similar case of THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE Decided in case of ITA No.1829/Bang/2018 Assessment Year : 2018-19 in case of M/s. Sri Channamallikarjuna Trust ,Committee Gangavathi, Sri Mallikarjuna Mutta – Gangavathi, District Koppal – 583 227.PAN : AAJTS 7938 J Vs. CIT (Exemption), Bengaluru We are of the view that the objects and purposes of the Assessee are both charitable and religious, the Assessee does not exist exclusively for the benefit of a particular religious community. The objects do not channel the benefits to any

8 ITA No. 427/JP/2023 Mandir Shree Bhairav Ji Trust vs. CIT Exemption community and thus, would not fall as an institution existing solely for religious purpose. In that view of the matter, we are of the view that the Assessee is a charitable and religious trust which does not benefit any specific religious community and therefore, it cannot be held that it exists solely for religious purpose. It cannot be characterised as religious object especially when it does not make a distinction between caste, creed, race, religion, etc. In the light of the aforesaid discussion, we are satisfied that the plea of the Assessee to recognize it as existing for “Charitable Purpose” deserves to be accepted and is accepted. We accordingly allow the plea of the Assessee and direct that the registration be allowed treating the Assessee as existing for “Charitable purpose”. In the result, appeal of the Assessee is allowed. Hence in our case main objectives are carry out the charitable and, public welfare activities without any discretion of caste, color, Creed, section or sex in India ( vide para 3 of PB page no19) so, our trust is charitable not a religious trust. Rebuttal of Ld. CIT order vide para 2.3 , Ld.CIT(E) has mentioned that “Religious Trust are not eligible u/s 80G(5) and also mentioned that section 80G(5B) restrict any expenditure on religious activities exceeding five percent of its total income in that previous year.” Our reply Our Trust expenditure is not more than five percent of its income on religious objects in previous year as per ITR and financial enclosed vide PB no 27-29 . So this clause is not applicable Rebuttal of Ld. CIT order vide para 2.4 In this para Ld. CIT alleged that the objects of trust is primarily to run and maintain the temple. And also mentioned Supreme Court case of Upper Ganges Sugar Mills Ltd. Etc vs Commissioner Of Income Tax dated 4 August, 1997 by stating that Section 80G applies to donations to any institution or fund established in India for a charitable purpose". "Charitable purpose, for the purposes of the section, does not include any purpose the whole or substantially the whole of which is of a religious nature". Our reply In the above-mentioned case is having different facts as applicant is company who claimed 80G Deduction and substantial question of law was “Whether on the facts and in the circumstances of the case the Appellate Tribunal was justified in holding that the assesses was entitled to the relief under section 80G on the donations paid to Vishwa Mangal Trust?" whereas, assesses trust is in appeal who applied for 80G Registration and not claiming any 80G Deduction . So above mentioned case law is not applicable.

9 ITA No. 427/JP/2023 Mandir Shree Bhairav Ji Trust vs. CIT Exemption Whereas, we emphasis decision of Hon’ble Supreme Court in the case of CIT v.Dawoodi Bohra Jamat (2014) 364 ITR 31 (SC) in support of our claim that the Assessee is entitled to registration as a “Charitable Institution”. The facts of the case before the Hon’ble Supreme Court, was a case in which some of the objects of the institution were religious and some charitable. The objects of the trust exhibited dual tenor of religious and charitable purposes and activities. The Hon’ble Supreme Court held that such trusts with composite objects would not be expelled out of the purview of Section 13(1)(b) per se i.e., a trust existing solely for religious purpose. The Hon’ble Court made reference to the decision of the Constitution Bench of this Court in Addl. CIT v. Surat Art Silk Cloth Manufacturers’ Association [1979] 2 Taxman 501 (SC) wherein it was held that if the primary purpose and the predominant object of a trust are to promote the welfare of the general public the purpose would be charitable purpose. If the primary or predominant object of an institution is charitable, any other object which might not be heritable, but which is ancillary or incidental to the dominant purpose, would not prevent the institution from being a valid charitable trust. The Court then held that the Section requires it to be established that such charitable purpose is not for the benefit of a particular religious community or caste. That is to say, it needs to be examined whether such religious-charitable activity carried on by the trust only benefits a certain particular religious community or class or serves across the communities and for society at large. The section of community sought to be benefited must be either sufficiently defined or identifiable by a common quality of a public or impersonal nature. The Hon’ble Court held that the objects of the trust in that case were based on religious tenets under Quran according to religious faith of Islam. The Court found on perusal of the objects and purposes of the trust that the activities of the trust though both charitable and religious are not exclusively meant for a particular religious community. The objects do not channel the benefits to any community if not the Dawoodi Bohra Community and thus, would not fall under the provisions of Section 13(1)(b) of the Act. In that view of the matter, the Court held that the respondent-trust is a charitable and religious trust which does not benefit any specific religious community and therefore, it cannot be held that Section 13(1)(b) of the Act would be attracted to the trust and thereby, it would be eligible to claim exemption under Section 11 of the Act. It is submitted that benefits of section 80G allowed for donations to charitable institutions is not available for a donation for religious purposes. Merely because the Assessee is religious institution, it should not come in the way of recognition under section 80G when it do any charitable work. It cannot be characterised as religious object especially when it does not make a distinction between caste, creed, race, religion, etc. In this regard we also rely on the landmark decision of Hon’ble Punjab & Haryana High Court in the case of CIT v. Christian Medical College (2015) 374 ITR 17(P&H) wherein the principle as laid down as above was accepted. Hence Assessee trust should be treated as Charitable Trust instead of Religious Trust.

10 ITA No. 427/JP/2023 Mandir Shree Bhairav Ji Trust vs. CIT Exemption

Also recently decided on 9.1.2013 by Hon’ble ITAT C” BENCH : BANGALORE vide ITA Nos.1082, 1083/Bang/2022 in case of Shri Shruthiparampara Gurukulam vs. ITO,Ward 3 Exemptions,Bengaluru ( vide PB page no 46 to 68). “ Moreover, the assessee-trust has carried on other charitable activities in the nature of relief of poor. The Vedic Scholars were identified and felicitated irrespective of their caste, creed or religion and the assessee is allowed registration under section 12A of the Act as charitable trust. Consequently, the approval under section 80G of the Act is to be granted. It is ordered accordingly. In the result, the appeals filed by the assessee-trust are allowed.” last para The CIT (Exemptions) did not appreciate the fact that Trusts main objectives are carry out the charitable and, public welfare activities without any discretion of caste, color, Creed, section or sex in India not dedicated to only one religion or caste. Hence, our trust is charitable trust eligible for registration u/s 80G(5) Also in similar Decision of ITAT ‘CUTTACK’ BENCH vide I.T.A. No. 270/CTK/ 2014 in case of Shree Ram Mandir Seva Samiti, Vs. CIT Bhubaneswar Trust was considered as charitable trust eligible for registration fulfilling conditions u/s 80G(5)(iii) ( vide PB page no 69 to72). Hence your Honor is requested to grant the approval u/s 80G and justice should be imparted in the favour of assessee. SUBMITTING ACCORDINGLY WITH THE WARMEST REGARD & PRAY FOR JUSTICE.”

a paper book containing following records:

S Particulars Page No. No. 1. Written Submission submitted along with E proceedings response 1-17 Acknowledgement before CIT(E) on 5.04.2023 2. Trust Deed dated 31.1.2009 and amendment deed dated 26.6.2019 18-25 3 Trust Registration under Devstan Vibhag under Rajasthan Public Trust Act 1959 26 4. ITR and financials of previous year 27-29 5. Similar case THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : 30-42 BANGALORE Decided in case of ITA No.1829/Bang/2018 Assessment Year : 2018-19 in case of M/s. Sri Channamallikarjuna Trust ,Committee Gangavathi, Sri Mallikarjuna Mutta – Gangavathi, District Koppal – 583 227.PAN : AAJTS 7938 J Vs. CIT (Exemption), Bengaluru. In favour of Assessee 6. Case quoted by department not on similar facts and distinguishable of Upper 43-45 Ganges Sugar Mills Ltd. Etc vs Commissioner Of Income Tax dated 4 August, 1997

11 ITA No. 427/JP/2023 Mandir Shree Bhairav Ji Trust vs. CIT Exemption 7. Recently decided on 9.1.2013 by Hon’ble ITAT C” BENCH : BANGALORE vide 46-68 ITA Nos.1082, 1083/Bang/2022 in case of Shri Shruthiparampara Gurukulam vs. ITO,Ward 3 Exemptions,Bengaluru. In favour of Assessee 8 Decision of ITAT ‘CUTTACK’ BENCH vide I.T.A. No. 270/CTK/ 2014 in case of 69-72 Shree Ram Mandir Seva Samiti, Vs. CIT Bhubaneswar . In favour of Assessee

submissions argued that the assessee has already been registered u/s 12A

of the Act and in respect of registration u/s 80G of the Act. The assessee

was previously granted registration as per the new provision of the Act.

The assessee again applied for registration and against said application the

ld. CIT(E) has raised almost query for asking reply of the assessee on 42

point. The assessee filed the reply in time online but while filing the reply

or the obligations. The assessee inadvertently tagged it as religious

activities and therefore, the ld. CIT(E) has considered this activity of the

trust as in religious in nature as pointed out in para 2.4 of his order. The

ld. AR of the assessee submitted that finding of ld. CIT(E), the

assessee/trust is primarily formed to run and maintain temple is not correct

fact. The assessee does not hold any temple as such trust and does not

run any religious activities and while filing the application and nature of

object dropped down menu and therefore, registration was denied to the

12 ITA No. 427/JP/2023 Mandir Shree Bhairav Ji Trust vs. CIT Exemption assessee. Thus, the defect pointed out are in fact not defect but are

curable if given an opportunity to the assessee.

7.1 The ld. AR of the assessee also submitted that there is no

expenditure on the religious activities and fact less than 5% are incurred

which the ld. CIT(E) has considered as religious activities. The assessee

has submitted details of last 5 years of various expenditure and in that 5

years, the ld. CIT(E) has considered a minor amount of Satsang

expenditure as religious activities. Based on the argument, the ld. AR of

the assessee submitted that the assessee has filed almost all details and

fact has been incorrectly persuaded that the assessee has religious trust

which is in fact not and therefore, he prayed that if given a chance, the

assessee will prove the merits of this case.

narrated in the order of the ld. CIT(E), based on the details an application

submitted by the assessee taken a view that the assessee is engaged in

religious activity which is placed on record by the assessee themselves.

The ld. DR submitted that based on these facts, the ld. DR relied upon the

finding of ld. CIT(E).

13 ITA No. 427/JP/2023 Mandir Shree Bhairav Ji Trust vs. CIT Exemption 9. We have heard the rival contentions and perused the material placed

on record. The bench noted that the assessee has submitted that they are

not holding any temple. This fact is also not recorded in the order of ld.

CIT(E) the expenditure within a period of 2016 to 2021 has been submitted

by the assessee to ld. CIT(E) while replying to 42 point querry reply vide

letter dated 29.03.2023. The expenditure incurred allegedly incurred for

Satsang expenditure does not prove that the Satsang expenditure are in

nature of religious activities, it can be a general public utility and Satsang

expenditure can be in nature of Yoga or other meditation. Therefore, the

same cannot be considered as religious in nature. Based on these

observations and considering the fact that in the past the assessee was

also given the registration u/s. 80G of the Act. The assessee continues to

hold the registration u/s. 12A/12AB of the Act. Thus considering the overall

fact as emerges that the defects pointed out are curable if given a chance

to the assessee. Therefore, considering these set of arguments we are of

the considered view that the ld. CIT(E) should consider the merits of the

case as argued before us and the facts noted in the order are against the

set of facts. Based on these observations we are inclined to accept the

request of the ld. AR of the assessee to set aside the case to the file of the

ld. CIT(E), so as to decide the case of the assessee after giving proper

14 ITA No. 427/JP/2023 Mandir Shree Bhairav Ji Trust vs. CIT Exemption opportunity of being heard to the assessee. At the same time, the assessee

is directed to represent and present all the facts before the ld. CIT(E) and

should not ask for adjournment of trifles grounds. At this stage, we remand

back the matter without commenting upon the merits of the case and ld.

CIT(E) is directed to pass an order in accordance with law.

In the result, appeal of the assessee is allowed for statistical purpose.

Order pronounced in the open court on 02/11/2023. Sd/- Sd/- ¼ lanhi xkslkbZ ½ ¼ jkBkSM deys’k t;arHkkbZ ½ (Sandeep Gosain) (Rathod Kamlesh Jayantbhai) U;kf;d lnL;@Judicial Member ys[kk lnL;@Accountant Member

Tk;iqj@Jaipur fnukad@Dated:- 02/11/2023 *Ganesh Kumar, PS आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. The Appellant- Mandir Shree Bhairav Ji Trust, Jaipur 2. izR;FkhZ@ The Respondent- CIT Exemption, Jaipur 3. vk;dj vk;qDr@ The ld CIT 4. vk;dj vk;qDr¼vihy½@The ld CIT(A) विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5. xkMZ QkbZy@ Guard File (ITA No. 427/JP/2023) 6. vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत