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IN THE HIGH COURT OF CHHATTISGARH AT BILASPUR
Ramesh Sinha, CJ, BIBHU DATTA GURU
Commissioner Of Income Tax – Appellant
Versus
Adharshila Shikshan Sangh – Respondent
| Table of Content |
|---|
| 1. assessment of society's charitable status under the income tax act. (Para 3 , 4 , 5) |
| 2. arguments presented by both parties regarding the nature of activities. (Para 6 , 7 , 8) |
| 3. court's reliance on previous rulings in similar cases. (Para 9 , 10 , 11 , 12 , 13 , 14) |
| 4. final ruling dismissing the appeal. (Para 16 , 17) |
JUDGMENT :
Ramesh Sinha, C.J.
1. Heard Mr. Ajay Kumrani, learned counsel for the appellant. Also heard Mr. Sumesh Bajaj along with Mr. Rishabh Bajaj, learned counsel appearing for the respondent.
2. The substantial question of law involved, formulated and to be answered in this appeal preferred by the appellant is as under:-
“Whether on facts & circumstances of the case, ITAT is correct in directing that approval u/s 80-G of Act to be allowed only due to existing of approval u/s 12 AA, irrespective of the finding of the CIT that the society is engaged in commercial activities and cannot be considered as charitable?”
3. The necessary facts of the case are that the assessee /respondent is a Society who filed an application for grant of approval under Section 80G of the Income Tax Act, 1961 (hereinafter called as ‘the Act’) before the Commissioner of Income
Once registration under Section 12AA is in place, the Income Tax Department cannot question the genuineness of activities for approval under Section 80G.
Incidental religious expenditure below 5% under S.80G(5B) does not disqualify charitable institution from approval if dominant objects are charitable.
Valid section 12AB registration precludes rejection of section 80G approval for lack of pre-2021 section 12A/12AA certificate.
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