2007 (12) TMI 200

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..... es in fact have been constructed – sub-section 5B was inserted in section 80G w.e.f. April 1, 2000 - Commissioner is directed to consider the application of petitioner independently in view of the provision of sub-section 5B of section 80G - 4287 of 1998 - - - Dated:- 6-12-2007 - RAJESH BALIA ACTG. C. J. and BHANWAROO KHAN J. Anjay Kothari, for the appellant. K.K. Bissa, for the respon .....

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..... that it is substance of the objects of the trust in totality and the principal activity of the trust only should be taken into consideration and merely because as one of many activities have been stated to be construction of the Trust which in fact is not the basic purpose of formation of the Trust, should not be sole criteria of rejection of application. He also relied on the amendment brought in .....

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..... ly if the substantive part of the income, that is to say more than 5% of total income is incurred for religious purposes the registration of trust / fund under Section 80G can be refused on that ground. 5. With this premise, it is further submitted by the learned counsel for the petitioner that the petitioner shall be satisfied if the writ petition is disposed of with the direction to the Comm .....

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