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TMI Blog2020 (12) TMI 1027X X X X Extracts X X X X X X X X Extracts X X X X ..... ps, blood donations are also part of the objects as per bye laws of the trust. The trust also holds the activity of 'bhandara (free food) to all. As per the provisions of section 11 read with section 12A of the Income Tax Act, 1961, the registration can be granted to the charitable or religious trust or institution. A perusal of the order of the Ld. CIT(E) shows that the Ld. CIT(E) has declined registration mainly on the ground that the appellant trust is pre-dominantly doing the religious activities and that the same do not partake the character of charitable activity. However, as per the relevant provisions of section 11 read with sections12A 12AA of the Act, the registration can be granted to charitable or religious institution. Un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ') to the Ld. CIT(E), however, the Ld. CIT(E) rejected the application of the trust observing as under:- 9. Further the applicant has stated in 'note on activities' that the trust has performed activities such as Maharaj Ji Janam Utsav, Sri Krishn Janmashtami Utsav, Holi Milan Samaroh, Bhandara etc. since 2015. These activities don't measure up to the parameters of any of the limbs u/s. 2(15) of the Act. Moreover, it is also seen from the income expenditure account that the applicant trust has incurred major expenditures on salary, utsav celebration, sewa puja samagri, bhandara expenses in last three years which are tabulated as below- F.Y 2015-16 2016-17 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Form No. ITR-5 for the A.Y. 2016-17 and 2017-18 which is required to be filed by firm, AOP and BOI. It is pertinent to mention that as per rule 12(1) of the IT Rules, 1962, the returns of income of the society/trust/company which works on the principal of 'no profit no loss', are required to be filed in Form No. ITR-7. Filing of return of income in Form No. ITR-5 clearly indicates that the applicant trust in its own perception as well deems itself to be out of the ambit of charitable activities. 11. In view of the above, it is held that the society's activities are limited to a mandir and worship of idol of Shri Govardhan Nath Ji. The public money received as donations has been spent on idols and repair maintenance of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hala and sanskrit school; to establish ayurveda and allopathy dispensary etc. and further to help mankind in case of any natural or man created calamities and to perform other religious activities as detailed in the bye-laws. One of the objects is to impart education to the students without any discrimination of caste or religion; to give scholarship and help to needy students for higher education etc. Apart from that, objects of organizing medical camps, blood donations are also part of the objects as per bye laws of the trust. The trust also holds the activity of 'bhandara (free food) to all. As per the provisions of section 11 read with section 12A of the Income Tax Act, 1961, the registration can be granted to the charitable or reli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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