Jai Jhule Lal Charitable Trust, Agra V. CIT-I, Agra

ITA 64/AGR/2010

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 0350 (ITAT-AGRA)
• Duration Of Justice: 9 year(s) 2 month(s) 1 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 16-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 25-11-2011
• Assessment Year: misc
• Appeal Filed On: 15-03-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K SHARMA
• Assessee Lawyers: P N AGARWAL
• Keywords: Charitable institution
• Section: 80G; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.P. JAIN, ACCOUNTANT MEMBER ITA NO.64/AGR/2010 JAI JHULE LAL CHARITABLE TRUST, VS. COMMISSIONER OF INCOME TAX-I 46, JAIPUR HOUSE, AGRA. AGRA. (PAN: AABTJ 1880 A). (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI P.N. AGARWAL, ADVOCATE RESPONDENT BY : SHRI A.K. SHARMA, JR. D.R. DATE OF HEARING : 25.11.2011 DATE OF PRONOUNCEMENT : 26.12.2011 ORDER PER BENCH : THE ASSESSEE HAS FILED THE PRESENT APPEAL AGAINST T HE IMPUGNED ORDER DATED 23.02.2010 PASSED BY THE LD. CIT-I, AGRA ON THE FOL LOWING GROUNDS OF APPEAL :- 1) THAT THE LEARNED COMMISSIONER OF INCOME TAX-I, AGRA HAS ERRED ON FACTS AND IN LAW IN REFUSING/REJECTING THE GRANT OF APPROVAL U/S 80G OF THE INCOME TAX ACT, 1961. 2) THAT THE ORDER U/S. 80G(5) OF THE INCOME TAX ACT , 1961 DATED 23.02.2010 IS BASED ON WRONG FACTS WHICH DO NOT BO RNE OUT OF FACTS AND EVIDENCE ON RECORDS. 3) THAT THE REFUSAL TO GRANT APPROVAL UNDER SECTION 80G(5) OF THE INCOME TAX ACT, 1961 IS BASED ON PRESUMPTION AND SU RMISES. ITA NO.64/AGR/2010 2 4) THAT IN ANY VIEW OF THE CASE, THE ORDER PASSED U /S 80G(5) OF THE INCOME TAX ACT, 1961 DATED 23.02.2010 IS BAD IN LAW . 2. THE ASSESSEE SOCIETY HAS FILED AN APPLICATION DA TED 24.08.2009 IN FORM NO.10A ALONGWITH OTHER DOCUMENTARY EVIDENCES TO THE LD. CIT-I, AGRA REQUESTING FOR EXEMPTION UNDER SECTION 80G OF THE INCOME TAX A CT, 1961 (THE ACT HEREINAFTER). THE LD. CIT-I, AGRA PERUSED THE CONT ENTS OF THE APPLICATION ALONGWITH OTHER DOCUMENTARY EVIDENCES FILED BY THE ASSESSEE, ESPECIALLY THE TRUST DEED OF THE ASSESSEE TRUST AND NOTICED THAT THE OBJECTS MENTION ED IN PARAGRAPH NO.17(1) REGARDING ESTABLISHMENT & MAINTENANCE ETC. OF RELIG IOUS INSTITUTIONS ETC. IS RELIGIOUS IN NATURE AND FOR THE BENEFIT OF A PARTIC ULAR COMMUNITY. THE CIT-I, AGRA HAS ALSO NOTED THAT THE TRUST HAS MADE AN AGREEMENT FOR PURCHASE OF A PROPERTY FOR CONSTRUCTION OF TEMPLE ON IT, FOR THIS THE TRUST HA S PAID ` 9,25,000/- TO THE SELLER. THE LD. CIT-I, AGRA FURTHER NOTICED THAT NO OTHER C HARITABLE ACTIVITIES HAVE BEEN CARRIED OUT BY THE TRUST AND SHE WAS OF THE VIEW TH AT THESE ARE IN CONTRAVENTION TO THE PROVISIONS OF SECTION 80G(5)(I), 80G(5)(II) & 8 0G(5)(III) AND EXPLANATION-3 TO SECTION 80G(5) OF THE ACT. IN VIEW OF THE ABOVE, A NOTICE DATED 25.01.2010 WAS ISSUED TO THE ASSESSEE REQUIRING THE ASSESSEE TRUST TO SHOW CAUSE AS TO WHY THE APPLICATION FOR GRANT OF EXEMPTION UNDER SECTION 80 G(5) OF THE ACT BE NOT REJECTED AND FIXED THE CASE OF THE ASSESSEE FOR 02.02.2010. IN RESPONSE TO THE SAID NOTICE, THE ASSESSEE TRUST STATED THAT THE TRUST HAS NO OBJ ECT OR INTENTION TO BUILD OR DEVELOP ANY MANDIR/TEMPLE AND THAT THE TRUST WILL N EVER CONSTRUCT ANY MANDIR BUT ITA NO.64/AGR/2010 3 ONLY CARRY OUT OTHER CHARITABLE OBJECTS MENTIONED I N VARIOUS CLAUSES OF THE TRUST DEED. THE LD. CIT-I, AGRA ALSO CALLED REPORT FROM THE CONCERNED ASSESSING OFFICER AND HE SUBMITTED REPORT DATED 30.09.2009 BY STATIN G THAT THE TRUST HAS MADE AN AGREEMENT FOR PURCHASE OF A PROPERTY FOR CONSTRUCTI ON OF TEMPLE ON IT AND FOR THIS THE TRUST HAS PAID IN ADVANCE ` 9,25,000/- TO THE SELLER. BUT, SUBSEQUENTLY THIS CONTENTION HAS BEEN CHANGED BY THE ASSESSEE TRUST V IDE ITS REPLY DATED 02.01.2010 WHEREIN IT HAS BEEN STATED THAT THE TRUST WILL NEVE R CONSTRUCT ANY MANDIR. AFTER CONSIDERING THE REPLY OF THE ASSESSEE AS WELL AS TH E REPORT OF THE ASSESSING OFFICER, THE LD. CIT-I, AGRA HAS HELD THAT FROM A PERUSAL OF THE PROFIT & LOSS ACCOUNT FOR THE PERIOD 01.04.2009 TO 31.12.2009 IT IS NOTICED T HAT NO CHARITABLE ACTIVITIES HAS BEEN CARRIED OUT BY THE ASSESSEE SOCIETY AND IT IS CLEAR THAT THE ABOVE MENTIONED OBJECT OF THE TRUST IS RELIGIOUS IN NATURE AND FOR THE BENEFIT OF HINDU COMMUNITY WHICH IS IN VIOLATION OF SECTION 80G(5)(I), 80G(5)( II) & 80G(5)(III) OF THE ACT AS WELL AS THE DECISION IN THE CASE OF CIT VS. UPPER G ANGES SUGAR MILLS LIMITED VS. CIT (1985) 154 ITR 308 (CAL) WHEREIN THE HONBLE HI GH COURT HAS HELD THAT THE ESTABLISHMENT OR MAINTENANCE OF PUBLIC PLACES OF WO RSHIP AND PRAYER HALLS IS ALSO A RELIGIOUS PURPOSE AND THE HONBLE SUPREME COURT OF INDIA HAS AFFIRMED THE ORDER OF HONBLE CALCUTTA HIGH COURT (SUPRA) IN THE CASE OF UPPER GANGES SUGAR MILLS LIMITED VS. CIT (1997) 227 ITR 578 (SC). ITA NO.64/AGR/2010 4 3. THE LD. CIT-I, AGRA HAS ALSO OBSERVED THAT THE A PPLICATION OF THE ASSESSEE FOR GRANT OF REGISTRATION UNDER SECTION 12AA OF THE ACT HAS ALREADY BEEN REJECTED BY HER OFFICE, THEREFORE, THE ASSESSEE TRUST DOES NOT QUALIFY THE CONDITIONS LAID DOWN IN SECTION 80G(5)(I) OF THE ACT FOR GRANT OF APPROV AL UNDER SECTION 80G OF THE ACT. SHE REJECTED THE APPLICATION FILED BY THE ASSESSEE UNDER SECTION 80G OF THE ACT VIDE THE IMPUGNED ORDER DATED 23.02.2010. AGGRIEVED BY THE IMPUGNED ORDER, THE ASSESSEE FILED THE PRESENT APPEAL. 4. AT THE TIME OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE STATED THAT THE LD. CIT-I, AGRA HAS WRONGLY REJECTED THE APPLICATION FI LED BY THE ASSESSEE UNDER SECTION 80G OF THE ACT WHICH IS CONTRARY TO THE LAW AND FACTS ON FILE. HE FURTHER STATED THAT THE REFUSAL OF GRANT APPROVAL UNDER SEC TION 80G IS BASED ON PRESUMPTION AND SURMISES. HE HAS ALSO FILED A PAPER BOOK IN WH ICH HE HAS ATTACHED VARIOUS DOCUMENTARY EVIDENCES, WRITTEN SUBMISSION WHICH HE HAS ALREADY FILED BEFORE THE LD. CIT-I, AGRA AS WELL AS VARIOUS DECISIONS RENDER ED BY THE HONBLE SUPREME COURT OF INDIA AS WELL AS THE HONBLE HIGH COURTS A ND THE TRIBUNAL TO SUPPORT THE CASE OF THE ASSESSEE. HE REQUESTED THAT THE APPEAL FILED BY THE ASSESSEE TRUST MAY BE ACCEPTED AND THE CIT-I, AGRA BE DIRECTED TO GRAN T APPROVAL UNDER SECTION 80G OF THE ACT TO THE ASSESSEE TRUST. ITA NO.64/AGR/2010 5 5. THE LD. DEPARTMENTAL REPRESENTATIVE, ON THE CONT RARY, RELIED UPON THE ORDER PASSED BY THE LD. CIT-I, AGRA. 6. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE I MPUGNED ORDER PASSED BY THE LD. CIT-I, AGRA ALONGWITH OTHER DOCUMENTARY EVI DENCES FILED BY THE ASSESSEE IN THE SHAPE OF PAPER BOOK AS WELL AS A SMALL WRITTEN SUBMISSION WITH THE SUPPORT OF VARIOUS DECISIONS RENDERED BY THE HONBLE SUPREME C OURT OF INDIA AS WELL AS OF HONBLE HIGH COURT AND THE TRIBUNAL. IT IS A MATTE R OF RECORD THAT THE LD. CIT-I, AGRA HAS REJECTED THE APPLICATION DATED 24.08.2009 FILED BY THE ASSESSEE FOR GRANTING APPROVAL UNDER SECTION 80G OF THE ACT ON T HE GROUND THAT THE OBJECT MENTIONED IN PARAGRAPH NO.17(1) OF THE TRUST DEED R EGARDING ESTABLISHMENT AND MAINTENANCE ETC. OF RELIGIOUS INSTITUTIONS ETC. IS RELIGIOUS IN NATURE AND FOR THE BENEFIT OF A PARTICULAR COMMUNITY. SECONDLY, THE T RUST HAS MADE A AN AGREEMENT FOR PURCHASE OF A PROPERTY FOR CONSTRUCTION OF A TE MPLE ON IT AND FOR THIS THE TRUST HAS PAID IN ADVANCE ` 9,25,000/- TO THE SELLER. THE LD. CIT-I, AGRA HAS ALSO NOTICED THAT NO OTHER ACTIVITY HAS BEEN CARRIED OUT BY THE TRUST AND THE ASSESSEE HAS NOT GIVEN ANY SPECIFIC REPLY ON THE POINTS RAISED IN TH E LETTER ISSUED BY HER REGARDING THE NATURE OF AFORESAID OBJECT OF THE TRUST MENTION ED IN PARAGRAPH NO.17(1) OF THE TRUST DEED ARE RELIGIOUS IN NATURE AND FOR THE BENE FIT OF HINDU COMMUNITY. TO CONTROVERT THE FINDING OF THE LD. CIT-I, AGRA, FIRS T WE HAVE TO SEE THE OBJECTS OF THE ITA NO.64/AGR/2010 6 TRUST, ESPECIALLY PARAGRAPH NO.17(1). THEREFORE, T HE OBJECTS OF THE TRUST ARE REPRODUCED AS UNDER :- 17. THAT THE ABOVE TRUST OBJECTIVES ARE LISTED AS FOLLOWS :- LIST OF OBJECTIVES: 1. ESTABLISHMENT OF RELIGIOUS INSTITUTION, DHARMSHA LAS, THEIR REPAIR, RENOVATION, MAINTENANCE AND MANAGEMENTS ETC . 2. SERVE HUMANITY WITHOUT ANY CASTE, DISCRIMINATION OR DIFFERENTIATION TO ESTABLISH UNITY, PEACE AND LOVE AMONG HUMAN BEINGS AND DEVELOP FEELINGS OF SELFLESS HUMANITY AMONG THE PEOPLE. 3. FOR NATION PROGRESS, ORGANIZING MEETINGS, CULTU RAL PROGRAMMES, SATSANGS ETC. FROM TIME TO TIME AND EST ABLISHMENT AND COMPLETE MANAGEMENT OF RELIGIOUS CLINIC, GAUSHALA, ASHRAMS, SCHOOLS ETC. 4. WORKING FOR THE WELFARE OF POOR, ORPHANED, HANDI CAPPED CHILDREN AND HOMELESS WOMEN AND SENIOR CITIZENS AND ORGANIZING THE FACILITIES OF EDUCATIONAL INSTITUTIONS, SCHOOLS, CO LLEGES, LIBRARIES AND HOSTELS AND ARRANGING FOR FREE EDUCATION AND SCHOLA RSHIPS FOR POOR CHILDREN. 5. SERVING SAINTS AND PROVIDING FOOD AND CLOTHES ET C. TO THE POORS FOR FREE AND HELPING IN THE MARRIAGE OF POOR GIRLS ETC. 6. WORK RELATED TO PUBLIC WELFARE LIKE ARRANGING DR INKING WATER OUTLETS AT DIFFERENT PLACES, ARRANGING NIGHT SHELTE RS IN WINTER SEASON ETC., WHICH ARE FOR THE WELFARE OF THE SOCIETY, ORG ANIZING SUCH WORKS ON FREE OF COST BASIS. 7. ABORTION IS UNFORGIVABLE CRIME, PUBLISHING THIS AND FINDING SOLUTION AND HELPING IN STOPPING ABORTIONS. 8. SERVING, PROTECTING, EDUCATING, FINDING JOBS ETC . FOR ORPHANS AND HELPLESS CHILDREN. ITA NO.64/AGR/2010 7 9. PREVENTING THE USE OF ALCOHOLS AND ALCOHOLIC PRO DUCTS ETC. WHICH ARE HARMFUL TO HUMAN HEALTH, CREATING AWARENE SS THROUGH GENERAL AWARENESS THROUGH GENERAL PROGRAMMES, CREAT ING AWARENESS ABOUT HARMFUL EFFECTS OF NON-VEGETARIANISM AND PROM OTING VEGETARIANISM. 10. ARRANGING FOOD ETC. FOR THE CATTLE IN GAUSHALA, SERVING COWS, PROVIDING SERVICE, PROTECTION AND MEDICAL AID AND D EVELOPING KINDNESS FOR ANIMAL AND BIRDS. 11. WORKING TOWARDS THE PROTECTION AND PROGRESS OF HUMAN BEINGS, ANIMALS AND BIRDS, LIVING THINGS ETC. 12. ESTABLISHING A STRONG AND ORGANIZED GROUP AND M AINTAINING A FRIENDLY ENVIRONMENT AMONG THEM, AND BRING TO NOTIC E OF AUTHORITIES THE PROBLEMS OF THE SOCIETY THROUGH VARIOUS METHODS AND ARRANGING FOR SOLUTIONS OF THEIR PROBLEMS AND PROTECTING THEM FROM EXPLOITATION ETC. AND WORK TOWARDS THEIR WELFARE. 13. ARRANGING AND MANAGING SOCIAL, MORAL, EDUCATION AL AND CULTURAL PROGRAMME FOR THE BETTERMENT OF THE BACKWA RD CLASSES OF THE SOCIETY. 14. UNITING THE YOUTH FOR PARTICIPATING IN PATRIOTI C, PUBLIC WELFARE, EDUCATIONAL DEVELOPMENT, SMALL SAVINGS, FAMILY WELF ARE ETC. PLANS OF GOVERNMENTAL AND SEMI-GOVERNMENTAL PLANS OF THE SOC IETAL AND NATIONAL DEVELOPMENT OF SOCIETY. 15. FOR THE PROGRESS OF THE WOMEN OF THE SOCIETY, C REATING AWARENESS ABOUT THE SOCIETY AND EDUCATION AND EDUCA TING FEMALES AND HELPING IN THE MARRIAGE OF POOR GIRLS AND PRINTING THE NAMES OF ELIGIBLE BACHELORS AND SPINSTERS IN A WEDDING MAGAZ INE AND ORGANIZING COLLECTIVE MARRIAGES AND FOR THE SUCCESS OF THIS PROGRAMME, CREATE A GROUP OF ACTIVE WOMEN AND GIVEN HEM PROPER SUPPORT AND HELP. 16. ORGANIZE CULTURAL PROGRAMMES, AWARENESS CAMPS, CAMPS FOR EYE-CARE, FREE OF COST MEDICAL CHECK-UPS DEBATE MEE TINGS, RELIEF SHELTERS, PUBLIC AWARENESS CAMPS, ART EXHIBITIONS, ADULT EDUCATION, INFORMAL EDUCATION, AWARDING DESERVING STUDENTS AND FREE OF COST ITA NO.64/AGR/2010 8 ORGANIZING PROGRAMMES FOR AWARDING SCHOLAR STUDENTS AND PROHIBIT ALCOHOL IN THE SOCIETY FROM TIME TO TIME. 17. FOR ABOLISHING WRONG CUSTOMS OF THE SOCIETY LIK E, DOWRY SYSTEMS, DEATH FEAST, CHILD MARRIAGE, CHILD LABOUR, WOMEN EXPLOITATION ETC., WRONG DEEDS AND DESTROYING THE ENVIRONMENT. 18. HELPING IN THE ACTS OF THOSE GREAT PEOPLE WHO H AVE GUIDED THE SOCIETY, ARRANGING CELEBRATIONS IN REMEMBRANCE OF T HEIR GREAT ACTS, BUILDING STATUES, OIL PAINTING AND PUBLICIZING THEI R HISTORY, CONSTRUCTING AND MANAGING BUILDING IN THEIR MEMORY AND HIGHLIGHTING THEIR LIVES AND WORKS. 19. FOR THE DEVELOPMENT OF THE SOCIETY, INSPIRING F OR PRIVATE BOOK WRITINGS AND EDITING AND FREE OF COST PRINTING AND DISTRIBUTION OF BOOKS, LETTERS, AND MAGAZINES RELATED TO PREACHING OF GREAT PEOPLE. 20. GIVING AND RECEIVING FULL SUPPORT OF UPCOMING Y OUTH. 21. HELPING THE GENERAL PUBLIC IN CASE OF NATIONAL CALAMITIES ACCORDING TO OUR STRENGTH AND CAPACITY. 22. ORGANIZING PROGRAMMES FOR SERVING THE NATION, C REATING AWARENESS AMONG THE PEOPLE AND PARTICIPATE AND ASK GENERAL PUBLIC TO PARTICIPATE IN SUCH PROGRAMMES. 7. AFTER PERUSING THE AFORESAID OBJECTS OF THE TRUS T, WE ARE OF THE VIEW THAT AS PER RECORD THE ASSESSEES TRUST DEED IS DATED 20.07 .2009 AND ONE OF THE OBJECT OF THE TRUST IS TO MAINTAIN RELIGIOUS INSTITUTION, DHA RMSHALAS ETC. FOR GENERAL PUBLIC UTILITY. IT MEANS THAT THE ASSESSEE TRUST WILL PRO VIDE FACILITIES OF DHARMSHALA AND TO SPEND NEEDED AMOUNT TO MAINTAIN AND SUPPORT RELIGIO US INSTITUTIONS PROVIDING SPIRITUAL PREACHING TO MAKE PUBLIC HEALTHY, BESIDES OTHER MAIN OBJECTS MENTIONED UNDER CLAUSES 17(1) TO 17(22) TO THE SAID TRUST DEE D. THE LD. CIT-I, AGRA HAS ALSO ITA NO.64/AGR/2010 9 WRITTEN IN THE IMPUGNED ORDER THAT THE ASSESSEE TRU ST HAS STATED THAT THEY HAVE NO OBJECT OR INTENTION TO BUILD OR DEVELOP ANY MANDIR/ TEMPLE ON THE PROPERTY PURCHASED BY THE TRUST. THE ASSESSEE TRUST HAS FUR THER ASSURED TO THE LD. CIT-I, AGRA THAT THE TRUST WILL NEVER CONSTRUCT ANY MANDIR BUT ONLY CARRY OUT OTHER CHARITABLE OBJECT MENTIONED IN VARIOUS CLAUSES OF T HE TRUST DEED FOR GENERAL PUBLIC I.E. POOR SECTION OF THE SOCIETY. EVEN TILL DATE, ACCORDING THE LD. COUNSEL FOR THE ASSESSEE AND AS PER EVIDENCES FILED BY HIM BEFORE U S, THE ASSESSEE TRUST HAS NOT BUILT OR DEVELOPED ANY MANDIR FOR RELIGIOUS PURPOSE AND FOR A PARTICULAR COMMUNITY. THEREFORE, WITHOUT ANY CONTRARY EVIDENC E PLACED ON RECORD, IT IS NOT PERMISSIBLE FOR THE CIT-I, AGRA TO DISBELIEVE THE V ERSION OF THE ASSESSEE TRUST. THE ASSESSEE HAS CONTENDED BEFORE THE LD. CIT-I, AGRA A S WELL AS BEFORE US THAT THE ASSESSEE HAS PURCHASED THE PROPERTY IN THE SHAPE OF BUILDING AND NOT THE LAND WHICH WILL BE USED TO HOLD MEDICAL CAMPS, EDUCATIONAL ACT IVITIES FOR THE POOR AND ALLOWING THE SAME FOR THE USE OF FREE TEMPORARY STA Y OF THE POOR PEOPLE OF THE SOCIETY. AFTER PERUSING THE PROFIT & LOSS ACCOUNT AND OTHER DOCUMENTARY EVIDENCES PRODUCED BY THE ASSESSEE, WE HAVE NOT FOU ND THAT THE ASSESSEE TRUST HAS INCURRED EXPENDITURE OF RELIGIOUS NATURE. EVEN WE HAVE SEEN THAT FROM THE CREATION OF THE SOCIETY TRUST I.E. ON 20.07.2009 ESPECIALLY FOR THE PERIOD OF 20.07.2009 TO 31.12.2009 THE ASSESSEE TRUST HAS INCURRED EXPENDIT URE ONLY TOWARDS BANK CHARGES, LEGAL EXPENSES, MEETING EXPENSES AND PRINTING & STA TIONERY EXPENSES AND THE ASSESSEE TRUST HAS RECEIVED DONATION TO THE TUNE OF ` 46,28,097/- WHICH THE ITA NO.64/AGR/2010 10 ASSESSEE TRUST HAS USED FOR THE PURCHASE OF PROPERT Y BY GIVING ADVANCE MONEY, STAMPS FOR REGISTRATION AND OTHER EXPENSES AND FINA LLY PURCHASED THE PROPERTY ON 27.01.2010. THESE EVIDENCES WHICH WE ARE DISCUSSIN G HAVE BEEN FILED BY THE ASSESSEE BEFORE THE LD. CIT-I, AGRA, WHICH IN OUR VIEW, HAS NOT BEEN PROPERLY APPRECIATED BY THE LD. CIT-I, AGRA AND SHE WRONGLY REJECTED THE EXEMPTION UNDER SECTION 80G OF THE ACT WHICH IS CONTRARY TO THE LAW , FACTS AND EVIDENCES AVAILABLE ON RECORD. HONBLE RAJASTHAN HIGH COURT IN THE CAS ES OF MISHRILAL GORDHAN LAL BATRA CHARITABLE TRUST VS. UNION OF INDIA & ANOTHER , 307 ITR 221 AND SHRI SARDARMAL SANCHETI CHARITABLE TRUST VS. UNION OF IN DIA & OTHER, 322 ITR 167, HAS HELD THAT REFUSING EXEMPTION UNDER SECTION 80G OF T HE ACT IS TOTALLY WRONG ON THE GROUND THAT ONE OF THE OBJECTS OF THE TRUST DEED IN CLUDED THE CONSTRUCTION OF TEMPLES ETC. BUT IN REALITY NO TEMPLE HAS BEEN CON STRUCTED BY THE TRUST NOR ANY EXPENDITURE HAS BEEN INCURRED BY THE TRUST FOR RELI GIOUS ACTIVITIES. 8. KEEPING IN VIEW OF THE AFORESAID DISCUSSIONS, WE ARE OF THE CONSIDERED OPINION THAT NO PLAUSIBLE EVIDENCE WAS AVAILABLE WI TH THE LD. CIT-I, AGRA TO CONTROVERT THE VERSION OF THE ASSESSEE TRUST AS WEL L AS REFUSING THE EXEMPTION UNDER SECTION 80G OF THE ACT TO THE ASSESSEE TRUST. THE LD. CIT-I, AGRA HAS ALSO NOT ESTABLISHED IN THE IMPUGNED ORDER THAT THE ASSESSEE TRUST IS NOT DOING ANY CHARITABLE ACTIVITIES AND IS DOING ACTIVITIES ONLY FOR THE BENEFIT OF HINDU COMMUNITY AND IS RELIGIOUS IN NATURE. IT IS ALSO P ERTINENT TO MENTION HERE THAT THIS ITA NO.64/AGR/2010 11 BENCH HAS ALSO DIRECTED THE LD. CIT-I, AGRA TO GRAN T REGISTRATION UNDER SECTION 12AA OF THE ACT TO THE ASSESSEE TRUST VIDE ORDER OF EVEN DATE AFTER THOROUGHLY CONSIDERING THE CHARITABLE ACTIVITIES OF THE ASSESS EE TRUST. 9. THEREFORE, WE ARE OF THE CONSIDERED OPINION THAT THE IMPUGNED ORDER PASSED BY THE LD. CIT-I, AGRA DESERVES TO BE CANCELLED. W E ACCORDINGLY CANCEL THE SAME BY ACCEPTING THE APPEAL FILED BY THE ASSESSEE WITH DIRECTION TO THE LD. CIT-I, AGRA TO GRANT APPROVAL TO THE ASSESSEE TRUST UNDER SECTI ON 80G OF THE ACT. 10. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED. (ORDER PRONOUNCED IN THE OPEN COURT ON 26.12.2011). SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE: 26 TH DECEMBER, 2011 PBN/* COPY OF THE ORDER FORWARDED TO: APPELLANT/RESPONDENT/CIT CONCERNED/CIT(APPEALS) CO NCERNED/D.R., ITAT, AGRA BENCH, AGRA/GUARD FILE. BY ORDER ASSISTANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL, AGRA TRUE COPY