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TMI Blog2017 (10) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... e that at the time of approval under section 80G(5) the assessee shall have to explain that institution or fund is not expressed to be for benefit of any particular religious community or caste and that the institution or fund maintained regular accounts of its receipts and expenditure. Since the assessee denied to have incurred any expenditure on religious activity for any particular community, therefore, assessee cannot be put to negative onus. Considering the above discussion, we are of the view that the learned CIT, Faridabad, has not considered the issue in proper perspective. Therefore, the matter requires reconsideration at his level. We, accordingly, set aside the impugned order and restore the matter in issue to the file of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Registers, but would produce whatever records are available. The learned CIT also noted that assessee society has not provided objectwise details of activities carried out by the assessee society in the last three years. It was also noticed that assessee has got conducted Ram Katha Gyan Yagh from 8th September, 2013 to 15th September, 2013 and there was also Yagh / Havan / Bhandara . The assessee was asked as to how it is not hit by provisions of clause (iii) under section 80G(5) of the Income Tax Act. The assessee explained that assessee society has not incurred any expenses in this programme whereas said programme was got conducted by Sanatan Dharm Mandir and the assessee society has only taken donation by doing donation appeal th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at it falls in section 2(15) which has not been proved. It is also noted that most of the objects are merely on paper. The learned CIT also noted that assessee society conducted Yagh, Havan and Ram Katha , therefore, approval under section 80G(5) cannot be granted, because institution or fund is for benefit of particular religious community. Since there was no co-operation from the side of the assessee, therefore, learned CIT rejected the application for grant of approval under section 80G(5) of the Income Tax Act. 2.1 Learned counsel for the assessee reiterated the submissions made before the authorities below. He has referred to Page 1 of the paper book, which is registration granted by learned CIT, Faridabad to assessee society under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s have been ignored and the subsequent assessment order for assessment year 2014-15 dated 25th April, 2016 also support the claim of the assessee. Therefore, the matter may be remanded to the file of the learned Commissioner of Income Tax for passing the order afresh. On the other hand, the learned Senior Departmental Representative, though relied upon impugned order, but submitted that matter could be remanded to the learned CIT, Faridabad, for passing the order afresh. 3. After considering the rival submissions, we are of the view that the matter requires reconsideration at the level of the learned CIT, Faridabad. It is not in dispute that assessee society has been granted registration under section 12AA of the Income Tax Act vide orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subsequently for assessment year 2014-15 vide order dated 25th April, 2016 under section 143(3) examined the books of accounts of the assessee and accepted the claim of the assessee for deduction under section 11 of the Income Tax Act. It would mean that assessee has been involved in charitable activities as contained under section 2(15) of the Income Tax Act. The report of the ACIT, Circle : II, Faridabad, dated 4th August, 2014 also support the claim of the assessee that the assessee institution or fund maintained regular books of its receipt and expenditure and the Assessing Officer inspected the books of accounts and vouchers. It was also reported that assessee institution has not incurred any expenditure of religious in nature. The sp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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