Shri Amardas Baba Sansthan Trust v/s Commissioner of Income Tax

Parties Involved

Facts Summary

The present appeal has been filed by the assessee, Shri Amardas Baba Sansthan Trust, challenging the order dated 30/09/2019 passed by the learned Commissioner of Income Tax (Appeals), Delhi. The assessee has raised grounds that the learned Commissioner of Income Tax (Exemption) erred in assuming that the Assessee-Trust has incurred more than 5% of its expenditure on religious activities without analyzing the activities which were clearly of Public Charitable nature. The assessee also argued that the learned CIT(E) failed to see, appreciate and apply the decision of Nagpur Bench of ITAT in the case of Shiv Mandir Deosthan Panch Committee Sanstha Vs. C.I.T. The assessee prayed for the cancellation of the order of C.I.T. (Exemption) rejecting the Assessee's Application for approval under section 80G(5)(vi) and for the grant of approval to the Assessee Trust U/s.80G(5)(vi).…

Legal Issues

• 1. Whether the learned CIT(E) erred in assuming that the Assessee-Trust has incurred more than 5% of its expenditure on religious activities without analyzing the activities?
• 2. Whether the learned CIT(E) failed to see, appreciate and apply the decision of Nagpur Bench of ITAT in the case of Shiv Mandir Deosthan Panch Committee Sanstha Vs. C.I.T.?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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