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Income Tax - Highlights / Catch Notes

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Application filled u/s 80G - Application denied alleging that ...


SGPC's Section 80G Application Approved: Activities Benefit All, Not Limited to Sikh Community per Rehat Maryada.

August 19, 2021

Case Laws     Income Tax     AT

Application filled u/s 80G - Application denied alleging that activities of the SGPC are confined to Sikh Community only - Even religious activities of Sikh as an individual or as community are meant to extend benefits to the needy human being irrespective caste, creed and religion, which is clear from the Sikhs Maryada (Sikh RehatMaryada, 1945). The Sangat and Pangats are open to all. - Analyzing form any angel in our considered opinion, the Assessee is entitled to benefit under 80G (5)(iii) of the Income Tax Act, 1961, and it will go wrong to allege that the SGPC was constituted for the benefit of a particular religion. - AT

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