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TMI Blog2020 (3) TMI 501X X X X Extracts X X X X X X X X Extracts X X X X ..... as accumulated surplus as is claimed is being used for maintenance and development of Shree Durga Mata Mandir which is a religious place visited by the devotees and open to all Learned counsel for the appellant is not able to dispute that there is nothing on record to show that the assessee was not working for achieving its aims and objects or that the accumulated funds were used for purposes other than aims and objects. He has not been able to show that the findings recorded by the Tribunal quoted above are erroneous much less perverse. In such circumstances, no question of law much less substantial question of law arises - ITA No. 153 of 2019 - - - Dated:- 2-3-2020 - HON'BLE MR. JUSTICE AJAY TEWARI And HON'BLE MR. JUSTICE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any specific finding or the observation in his order that the assessee society is not working towards achieving its aims and objectives whereas in the CIT(E)'s order, there are clearly findings that most of the objects seemingly are generic in nature and don't get covered by the various limbs of charitable purposes envisaged in section 2(15) of the Act? (iv) Whether on the facts and circumstances of the case, the Hon'ble ITAT is correct in merely holding that the dissolution clause has been added and disregarding the view of the CIT(E) that not only the same has been incorporated after the application was made but also the resolution has not been accepted and registered by the office of Registrar of firms and Societies as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to celebrate important religious festivals and hold functions to honour the memory of great men of thought and action; (c) to arrange public disclosure on subjects connected with ancient Indian heritage; (d) to maintain communal harmony by extending active cooperation to the people of various faiths in accordance with great spiritual heritage of India and her secular structure and also to promote better understanding among the people of various beliefs; (e) the Sabha is strictly not political. Application for registration under Section 12A of the Act was filed on 16.9.2016. The Commissioner of Income Tax (Exemptions) rejected the application vide order dated 30.3.2017 mainly on the ground that registration was applie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mandir for maintenance of mandir and purchase of new property and that the said receipts were duly accounted for and that the institution was established wholly for religious purposes. It has been further explained that the corpus fund has been further applied for building of new hall/religious activities and functions, staff salary and langar activities (free food). That the corpus fund of ₹ 1,31,23,853/- as on March 31, 2017 has been duly utilized for temple premises, furnishing and fittings and on utensils. 6. It is evident that the assessee society is engaged in maintenance of Mandir. There is no allegation that the Corpus fund or the surplus accumulated funds are being used for the purpose other than the aims and objects of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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