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PUNJAB AND HARYANA HIGH COURT AT CHANDIGARH
SANJEEV PRAKASH SHARMA, SANJAY VASHISTH
Mumukshu Mandal (Regd.) Shri Geeta Mandir, Panipat – Appellant
Versus
Commissioner Of Income Tax, Karnal – Respondent
JUDGMENT :
Sanjay Vashisth, J.
By filing the instant writ petition, the petitioner, namely, Mumukshu Mandal (Regd.) Shri Geeta Mandir, Panipat, has assailed the order dated 20.03.2006 (Annexure P-1), passed by respondent No. 1 -Commissioner of Income Tax, Karnal (CIT), whereby the petitioner has been denied registration under Section 80G(5)(vi) of the Income Tax Act, 1961 (for short, 'the 1961 Act'), for deduction out of total income on donation to be made available to donors on the basis of such registration.
2. The petitioner is a Society duly registered under the Societies Registration Act, 1860, vide Registration Certificate No. 45 of 1973-74, dated 2.11.1973 (Annexure P-6), and engaged in the social/charitable activities, especially for the welfare of downtrodden, poor and destitute sections of the society. It is claimed that the petitioner Society had also been granted certificate by the Income Tax Department, since 1974, regarding its entitlement for deduction under Section 80G of the 1961 Act, which was further renewed from time to time. To fortify this assertion, the petitioner Society has placed on record letters dated 19.9.1984, 9.5.1988, 4/5.2.1993, 8/9.2.1999 and 18/23.9.
Incidental religious expenditure below 5% under S.80G(5B) does not disqualify charitable institution from approval if dominant objects are charitable.
Once registration under Section 12AA is in place, the Income Tax Department cannot question the genuineness of activities for approval under Section 80G.
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