Bethel Evangelistic and Fellowship Centre vs. Commissioner of Income Tax

Parties Involved

Facts Summary

The assessee Bethel Evangelistic and Fellowship Centre, a public religious charitable trust, filed an appeal against the order of the Commissioner of Income Tax (Exemption) dated 26.07.2023 for Assessment Year 2022-23. The assessee's registration application under section 80G of the Act was rejected by the Commissioner of Income Tax (Exemption) on the reasoning that the assessee was registered under section 12AA of the Act as a religious trust and its activities were mainly extending the benefit to one particular community. The assessee contended that it serves without discrimination and its activities were not commercial in nature. The assessee also argued that the Commissioner of Income Tax (Exemption) did not provide a basis for concluding that the assessee was a religious trust and did not verify the provisions of section 80G(5B) of the Act.…

Legal Issues

• 1. Whether the Commissioner of Income Tax (Exemption) erred in denying the registration applied under section 80G of the Act.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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