9911796707
TMI Blog2010 (4) TMI 845X X X X Extracts X X X X X X X X Extracts X X X X ..... f IT (Exemptions), Hyderabad, passed under s. 80G of the IT Act, 1961, is opposed to law and is against the facts, circumstances and probabilities of the case. 2. It has been clearly laid down in cl. (v) of the trust deed that the Activities are not limited or restricted to persons of any particular religion, community or case. Activity reports were also submitted to show that the activities of the trust were not limited or restricted to persons of any particular religion, community or caste. Therefore, the Director of IT (Exemptions) is wrong in holding that the assessee trust has violated the provisions of s. 13(1)(b) of the IT Act, 1961. 3. As per the provisions of s. 11(l)(a) of the IT Act, the income of the trust is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to persons or groups belonging to the Indian Christian minority community, but on the other hand, it has been clarified in the second part of the sentence, that such activities are not limited to or restricted to persons of any particular caste or creed or religion. Hence, it is clear that the activities of the trust, from the list of participants in various programs submitted to us during the course of hearing, are meant for various communities and caste. Moreover, the assessee trust is a research foundation and there is no scope to suspect the intention of the assessee as seen from the activities conducted and the persons participated in the programs and the same is not hit by the provisions of s. 13(1)(b) of the Act. Similar issue was co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of IT (Exemptions) also rejected the application for renewal of exemption on the ground that some fee was collected by the assessee trust from the participants and the same amounts to carrying on business activities. We see merit in the arguments of the learned counsel for the assessee that the trust, which is a research foundation, did not conduct any medical tests, and the question of charging any fees for medical tests does not arise at all. The fees collected from the participants are not a fixed amount. The fee is not collected with an intention to earn profit from educational programs conducted. The program fees paid by the some participants were very meagre. Whatever the fee which was voluntarily paid was accepted by the trust. In s ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
