2023 (4) TMI 853

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..... nder consideration, the religious expenses/poojari expenses were only to the tune of 1.67% of the total income and CIT(Exemption), Ahmedabad has taken an incorrect figure of total income for working out the percentage of religious/Poojari expenses. Therefore, since apparently CIT(Exemption) Ahmedabad dismissed the application of the assessee on an incorrect presumption of facts as to the figure of total income of assessee trust, the matter is being set aside to the file of CIT(Exemption), Ahmedabad for de novo consideration of the application of the assessee, after giving due opportunity of hearing to the assessee to present the correct facts and decide the case on merits. Appeal of the assessee is allowed for statistical purposes. - .....

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..... Act. 4. The assessee is in appeal before us against the aforesaid order passed by CIT(Exemption), Ahmedabad rejecting the application of the assessee for grant of deduction under section 80G of the Act. The basic contention of the assessee before us is that CIT(Exemption), Ahmedabad has erred in rejecting the application of the assessee on an incorrect appreciation of facts, in the instance set of facts. The counsel for the assessee pointed out that during the previous year 2017-18 under consideration, the total income of the assessee was ₹ 33,67,741/- and the total Pujari/religious expenses incurred during the year were ₹ 5,600/- which only comes to 1.67% of the total income of the assessee during the year under considerat .....

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..... incurred by the assessee was more than 5% of the total income, and therefore the application of the assessee is liable to be rejected in terms of section 80G(5B) of the Act. The counsel for the assessee has submitted that during the year under consideration, the religious expenses/poojari expenses were only to the tune of 1.67% of the total income and CIT(Exemption), Ahmedabad has taken an incorrect figure of total income for working out the percentage of religious/Poojari expenses. Therefore, looking into the facts of the instant case, since apparently CIT(Exemption) Ahmedabad dismissed the application of the assessee on an incorrect presumption of facts as to the figure of total income of assessee trust, the matter is being set aside t .....

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