Shree Govardhan Seva Trust vs. The Commissioner of Income Tax (Exemption)

Parties Involved

Facts Summary

The assessee, Shree Govardhan Seva Trust, had filed an application for approval under Clause (3) of the 1st Proviso to Subsection (5) of Section 80G of the Income Tax Act, 1961, which was denied by the Commissioner of Income Tax (Exemption). The Commissioner noted that the objects of the assessee trust did not fulfill the condition required by law, of the fund or institution being established only for the purpose of carrying out charitable activities. The assessee contended that it was indulging in certain religious activities but argued that any fund or institution incurring expenditure of religious nature not exceeding 5% of its total income should be deemed to be an institution carrying out charitable activities as per Section 80G(5B) of the Act.…

Legal Issues

• 1. Whether the assessee's objects and activities were partly religious in nature.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

Similar Judgements

• Puja Foundation vs. CIT(E)

  Ahmedabad bench

• M/s. Veda Agama Heritage Trust Vs. The Commissioner of Income Tax (Exemptions), Chennai

• Shri Baba Balakpuri Ji Charitable Trust vs CIT(E)

  Delhi Bench ‘G’, New Delhi benchAY 2023-24Allowed

• Radha Devi Charitable Trust vs. Commissioner of Income Tax (Exemption), Delhi

  Delhi Bench 'F', Delhi benchAY 2024-25Allowed

• Patani Yuva Samaj Sewa Trust vs. The CIT(E)

  Ahmedabad bench

• Centre for Excellence for Agriculture Skills in India Vs. CIT(Exemptions), Chandigarh

  Delhi Bench benchAY 2022-23Allowed