Shridhar Gyan Prasar Parmarthik Trust, Rajgad, Rajgad V. CIT Exemption, Bhopal

ITA 706/Ind/2017

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8244 (ITAT-INDORE)
• Duration Of Justice: 3 year(s) 8 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-08-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 16-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S B PRASAD
• Keywords: Charitable institution; Rule of consistency; Capital expenditure
• Section: 80G; 12AA; 11

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HONBLE RAJPAL YADAV, VICE PRESIDENT AND HONBLE MANISH BORAD, ACCOUNTANT MEMBER VIRTUAL HEARING ITA NO.706/IND/2017 SHRI SHRIDHAR GYAN PRASAR PARMARTHIK TRUST RAJGAD PAN :AAFTS0410D : APPELLANT V/S CIT-(EXEMPTION) BHOPAL : RESPONDENT ASSESSEE BY SHRI ATIK BANSAL, AR REVENUE BY SHRI S.B. PRASAD, CIT- DR DATE OF HEARING 07.07.2021 DATE OF PRONOUNCEMENT 09.08.2021 O R D E R PER MANISH BORAD, A.M THE ABOVE CAPTIONED APPEAL FILED AT THE INSTANCE O F THE ASSESSEE IS DIRECTED AGAINST THE ORDERS OF LD. COMM ISSIONER OF INCOME TAX(EXEMPTION) (IN SHORT LD. CIT(E)], BHOPA L DATED 30.08.2017 WHICH ARE ARISING OUT OF THE ORDER U/S 80G OF THE SHRIDHAR GYAN PRASAR PRAMARTHIK . ITA NO.706/IND/2017 2 INCOME TAX ACT 1961(IN SHORT THE ACT). THE ASSESS EE HAS RAISED FOLLOWING GROUNDS OF APPEAL: THAT ON THE FACTS AND CIRCUMSTANCES OF THE CASE THE LD. CIT ERRED IN CONSIDERING THE CAPITAL EXPENDITURE OF RS.11,82,924/- INCURRED DURING THE F.Y. 20016-17 AS EXPENSES COVERED U/S 80G(5B) OF THE INCOME TAX ACT BEFORE REJECTING THE APPLICATION FOR APPROVAL U/S 80G. THAT THE LD. CIT(E) CONSIDERED ALL THE APPLICATION OF INCOME FOR NON CHARITABLE PURPOSE AND REJECTED THE APPLICA TION FOR APPROVAL U/S 80G(5)(II). 2. BRIEF FACTS OF THE CASE AS CULLED OUT FROM THE R ECORDS ARE THAT THE ASSESSEE TRUST IS REGISTERED U/S 12AA OF THE AC T AND IS STATED TO BE ENGAGED IN CARRYING OUT CHARITABLE ACTIVITIES INCLUDING SPIRITUAL ACTIVITIES, SAMUHIK PRAYERS, YOGA CAMP, O LD AGE HOME AND ALSO OWNS A TEMPLE NAMELY BALAJI MANDIR. IT I S ALSO STATED THAT TRUST IS ORGANIZING ANNASHEKTRA FOR POOR CLA SSES AND PROVIDES PHILANTHROPIC SERVICES. 3. ASSESSEE TRUST APPLIED FOR APPROVAL U/S 80G OF T HE ACT IN FORM NO.10G ON 20.03.2017. VARIOUS DOCUMENTS AS CALLED F OR WERE SUPPLIED. HOWEVER, LD. CIT(EXEMPTION) REJECTED THE APPLICATION U/S 80G OF THE ACT OBSERVING AS FOLLOWS: 3.1 THE DETAILS OF DETONATION REVEALED THAT SOURCE OF INCOME OF IS ANONYMOUS DONATIONS RECEIVED IN THE TYPICAL DROP BO X/DAN PETI USUALLY FOUND IN RELIGIOUS PLACES AND THEREFORE, DETAILS OF THE DONORS ARE NOT AVAILABLE. THE OBJECTS OF THE TRUST INCLUDE BOTH RE LIGIOUS AND CHARITABLE SHRIDHAR GYAN PRASAR PRAMARTHIK . ITA NO.706/IND/2017 3 OBJECTS HOWEVER THE CURRENT ACTIVITIES ARE PRIMARIL Y RELIGIOUS IN NATURE. THE TRUST HAS CONSTRUCTED AND IS MAINTAINING A TEMP LE NAME BALAJI MANDIR AT ZEERAPUR, RAJGARH (MP) WHICH ALSO HAS NO T A PRAYER HALL WHERE YOGA AND MEDICAL CAMP IS ORGANIZED OCCASIONAL LY. THE PERUSAL OF INCOME AND EXPENDITURE ACCOUNTS FOR F.Y. 2015-16 AN D 2016-17 REVEALS THAT THE EXPENSES ARE EITHER RELIGIOUS IN NATURE (P OOJA SAMARGRI EXPENSES AND POSHAK EXPENSES) OR ARE ESTABLISHMENT EXPENSES. AS THE CURRENT ESTABLISHMENT CONSISTS OF MAINTENANCE OF TE MPLE ONLY, EVEN THE ESTABLISHMENT EXPENSES ARE ALSO CONSIDERED RELIGIOU S IN NATURE. 3.2 AS REGARD CAPITAL EXPENDITURE, THE TOTAL COST O F CONSTRUCTION OF TEMPLE ALONG WITH SHOPS WAS RS.1,92,25,973/- AS ON 31.03.2016, WHICH ROSE TO RS.2,04,23,027/- AS ON 31.03.2017 ON ACCOUNT OF WORK IN PROGRESS OF PROPOSED VRIDDHARSHRAM, ADJOINING THE T EMPLE PREMISES. THEREFORE, EVEN IF CAPITAL EXPENDITURE OF RS.11,82, 924/- INCURRED DURING F.Y. 20016-17 IS CONSIDERED THE TOTAL EXPENSES ON R UNNING AND MAINTENANCES OF TEMPLE INCLUDING ESTABLISHMENT EXPE NSES FOR TEMPLE, BY FAR EXCEED THE LIMIT OF 5% AS ALLOWED AS PER SEC TION 80G(5B) OF THE I.T. ACT AND THEREFORE, THE AR WAS REQUESTED TO SHO W CAUSE AS TO WHY NOT THE APPROVAL BE DENIED. IN ITS REPLY DATED 29.0 8.2017, THE APPLICANT CLAIMED THAT ONLY POOJA SAMAGRI EXPENSES ARE RELIGI OUS IN NATURE AND THE REST ARE CHARITABLE. HOWEVER, EVEN THOUGH CHARI TABLE ACTIVITY IS BEING CLAIMED TO BE CARRIED OUT, THERE ARE NO EXPEN SES RELATING TO ANY CHARITABLE ACTIVITY DEBITED IN INCOME AND EXPENDITU RE ACCOUNT AND AS DISCUSSED ABOVE. AS THE CURRENT ESTABLISHMENT OLY C ONSISTS OF BALAJI MANDIR, ALL EXPENSES DEBITED TO INCOME AND EXPENDI TURE ACCOUNT RELIGIOUS IN NATURE AND THEREFORE, SECTION 80G(5B) OF THE I.T. ACT IS INVOKED IN TIS CASE. ALSO THE CONDITION AT SECTION 80G(5)(II) IS ALSO VIOLATED AS THE OBJECTS AS WELL AS ACTIVITIES BOTH INDICATE THE UTILIZATION OF FUNDS FOR PURPOSE OTHER THAN CHARITABLE PURPOSE. THE AR THOUGH RELIED UPON SOME CASE LAWS RELATING TO THE CONDITIO N MENTIONED AT SECTION 80G(5)(III), WHICH IS NOT BEING INVOKED IN THIS CASE. 4. AGGRIEVED ASSESSEE IS NOW IN APPEAL BEFORE THIS TRIBUNAL. LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSE E TRUST IS NOT RUNNING SOLELY FOR RELIGIOUS ACTIVITIES BUT IS ALSO CARRYING OUT VARIOUS OTHER CHARITABLE ACTIVITIES AS MENTIONED IN THE TRUST DEED. IT IS ALSO CONSTRUCTING A NEW DHARMSALA WHICH WILL BE USED TO PROVIDE TEMPORARY SHELTER TO POOR AND NEEDY. HE ALS O REFERRED TO SHRIDHAR GYAN PRASAR PRAMARTHIK . ITA NO.706/IND/2017 4 PAPER BOOK PAGES 17 & 18 SUBMITTING THAT IN THE PAS T ALSO ASSESSEE WAS GRANTED APPROVAL U/S 80G OF THE ACT VI DE LETTER DATED 16.04.1999 FOR THE PERIOD 02.02.1999 TO 31.03 .2003. REGULAR ACTIVITIES ARE BEING CARRIED OUT AND CONSTR UCTION OF BUILDING IS IN PROGRESS. INCOME TAX INSPECTOR HAS V ISITED THE SPOT PERSONALLY AND SUBMITTED HIS DETAILED REPORT AND HA S NOT FOUND ANY IRREGULARITIES. REFERENCE WAS FURTHER MADE TO T HE WRITTEN SUBMISSIONS PLACED ON RECORD AND THE DECISIONS RELI ED:- A. THE TRUST FILED AN APPLICATION IN FORM NO.10G SEEKI NG APPROVAL U/S 80G CIT OBJECTED THAT THE EXPENDITURE ON RELIGIOUS OBJ ECT EXCEEDED 5 PERCENT OF TOTAL INCOME OF ASSESSEE TRUST, THEREF ORE, HE INVOKED SECTION 80G (5B) AND 80G(5)(II) FOR REJECTED THE APPLICATION. B. ALL BUILDING MAINTENANCE EXPENSES, FREE FOOD EXPENS ES, PRASADAM AND FESTIVAL, PRAYER AND DAILY EXPENSES CANNOT BE R EGARDED TO BE ONE INCURRED FOR RELIGIOUS OBJECT. APPELLANT HAD SUBMIT TED ALL EVIDENCE INCLUDING OBJECTS AND HOW EXPENDITURE WERE INCURRED BY ITTHERE WERE NO ALLEGATION ON PART OF REVENUE THAT WHOLE OR SUBS TANTIALLY WHOLE OF OBJECT OF TRUST WAS TO PROPAGATE OR ADVANCE SUPPORT TO A PARTICULAR SECTION OF SOCIETY OR A RELIGION. FURTHER HINDU CON SISTS OF A NUMBER OF COMMUNITIES HAVING DIFFERENT GODS WHO ARE BEING WOR SHIPPED IN A DIFFERENT MANNER, DIFFERENT RITUALS, DIFFERENT ETHI CAL CODESTECHNICALLY HINDU IS NEITHER A RELIGION NOR A COMMUNITY. THEREF ORE, EXPENSES INCURRED FOR WORSHIPPING OF LORD BALAJI AND FOR MAI NTENANCE OF TEMPLE CANNOT BE REGARDED TO BE FOR RELIGIOUS PURPOSE. C. THE DEFINITION OF CHARITABLE PURPOSE IS INCLUSIVE O NE, SOME OF THE OBJECTS FALL WITHIN 'ADVANCEMENT OF ANY OTHER OBJEC T OF GENERAL PUBLIC UTILITY'UNTIL AND UNLESS ANY PART OF THE INCOME OR ASSETS OF THE INSTITUTION FOR ANY PURPOSE OTHER THAN A CHARITABLE PURPOSE OR AN ACTIVITY WHEN IT LOOSES ITS CHARITABLE CHARACTER. D. THE APPELLANT TRUST TOTAL EXPENDITURE OF ON ALLEGED RELIGIOUS ACTIVITIES DURING THE F.Y. 16-17 WAS RS. 88,262 (PR ASADAM AND POSHAK) WHERE AS TOTAL INCOME/RECEIPTS INCLUDING CORPUS FUN D AMOUNTS TO RS. 21,54,200. THUS THE TOTAL % AGE OF THE AMOUNT ON ALLEGED RELIGIOUS ACTIVITIES WAS 4.09 % WHEREAS IT SHOULD NOT EXCEED TO 5 % AS RESTRICTED BY THE SECTI ON 80G (5B). SHRIDHAR GYAN PRASAR PRAMARTHIK . ITA NO.706/IND/2017 5 E. THE 'TOTAL INCOME' AS MENTIONED IN SUB-CLAUSE (5B) OF SECTION 80G OF THE ACT DOES NOT MEAN THE 'INCOME', AS IT APPEA RS IN SECTION 11 OF THE ACT. THE EXPRESSION 'TOTAL INCOME' AND INCO ME HAVE BEEN USED DIFFERENTLY AND HAS DISTINCT APPLICATION. THE CIRCU LAR DATED 19.06.1968 AND THE JUDGMENT IN RAO BAHADUR CALAVALA CUNNAN CHE TTY CHARITIES'S CASE IS IN RESPECT OF 'INCOME' RELATABLE TO SECTION 11 OF THE ACT AND NOT 'TOTAL INCOME'. F. APPELLANT ALSO RELIES ON THE DECISIONS OF: 1. YAMUNAJI MANDIR TRUST VS. CIT, ITAT, RAJKOT S. S . GODARA, JM & MANISH BORAD, AM, ITA NO. 330/RJT/2015, 18/01/201 6, (2016) 46 CCH 0265 RAJKOT TRIB, (2016) 46 ITR (TRIB) 0283 (RA JKOT) 2. SHIV MANDIR DEVSTTAN PANCH COMMITTEE SANSTAN VS CIT, ITAT NAGPUR, 2009, 11/10/2012,(2012) 34 CCH 0108, 1 50 TTJ 0452: (2012), 3. UMAID CHARITABLE TRUST VS. UNION OF INDIA & ORS. , HC RAJ., (2008)218 CTR 0030 5. PER CONTRA LD. DEPARTMENTAL REPRESENTATIVE (DR) VEHEMENTLY ARGUED SUPPORTING THE ORDER OF LD. CIT(E) AND ALSO SUBMITT ED THAT APPROVAL U/S 80G OF THE ACT SHOULD NOT BE GRANTED TO THE ASS ESSEE AS IT IS SOLELY RUNNING A TEMPLE NAMELY BALAJI MANDIR AND NO OTHE RS ACTIVITIES EXCEPT RELIGIOUS IN NATURE HAVE BEEN CARRIED OUT AS APPEARING FROM THE EXPENSES DEBITED TO INCOME AND EXPENDITURE ACCOUNT. 6. WE HAVE HEARD RIVAL CONTENTIONS AND PERUSED THE REC ORDS PLACED BEFORE US AND CAREFULLY GONE THROUGH THE JUDGMENTS REFERRED AND RELIED BY THE LD. COUNSEL FOR THE ASSESSEE. WE FIND THAT A SSESSEE TRUST IS REGISTERED U/S 12AA OF THE ACT SINCE 12.03.1999 AND OBJECTS OF THE TRUST AS APPEARING FOR THE TRUST DEED DATED 7 TH AUGUST 1998 ARE BING SHRIDHAR GYAN PRASAR PRAMARTHIK . ITA NO.706/IND/2017 6 CONSISTENTLY CARRIED OUT WHICH APART FROM CARRYING OUT RELIGIOUS ACTIVITIES AT THE BALAJI MANDIR ALSO CARRIES OUT OTHER ACTIVITIES INCLUDING HEALTH CHECKUP CAMP, YOGA CAMP, SPIRITUAL ACTIVITIES, ORGANIZING ANNASHEKTRA PROVIDING FOOD FOR POOR, L IBRARY, OLD AGE HOME ETC. 7. ON PERUSAL OF FINDING OF LD. CIT(E) WE FIND THAT HE HAS REJECTED THE APPLICATION U/S 80G OF THE ACT ON FOLLOWING TWO GRO UNDS: A) EXPENSES DEBITED TO INCOME AND EXPENDITURE ACCOUNT ARE MAINLY RELIGIOUS IN NATURE. B) VIOLATION OF THE PROVISIONS OF SECTION 80G(5B) OF T HE ACT AS EXPENDITURE FOR RELIGIOUS ACTIVITIES EXCEEDING 5% O F THE TOTAL INCOME. 8. WE OBSERVE THAT THE ASSESSEE TRUST APART FROM RU NNING THE BALAJI MANDIR HAS ALSO INCURRED EXPENDITURE ON CONSTRUCTI NG OLD AGE HOME WHICH IS IN PROGRESS. THIS FACT HAS BEEN ADMITTED B Y LD. CIT(E) ALSO. FURTHER ON PERUSAL OF PAPER BOOK PAGES 21 TO 23, WE FIND THAT THE ASSESSEE TRUST IS ALSO PROVIDING FOOD TO POOR, ORGA NIZING MEDICAL CAMP AND SO IT WAS NOT JUSTIFIED ON THE PART OF THE LD. CIT(E) TO OBSERVE THAT THE ASSESSEE TRUST IS ONLY RUNNING FOR RELIGIOUS AC TIVITIES. EVEN IN THE INCOME TAX EXPENDITURE ACCOUNT APART FROM THE EXPEN SES FOR POOJA SHRIDHAR GYAN PRASAR PRAMARTHIK . ITA NO.706/IND/2017 7 SAMAGRI AT RS.63,462/- AND POSHAK AT RS.24,800/-, TRUST HAS INCURRED OTHER EXPENSES AT RS.3,97,789/-. THIS FACTS GOES UN-REBUTTED BY LD. DR, THEREFORE, SO FOR AS THE FIRST OBSERVATI ON OF THE LD. CIT(E) THAT THE ASSESSEE IS CARRYING OUT ONLY RELIGIOUS AC TIVITIES DOES NOT SEEMS TO HAVE MERIT AS THE EVIDENCE PLACED ON RECOR D SHOWS THAT THE ASSESSEE TRUST IS CARRYING OUT OTHER ACTIVITIES ALS O AS ENUMERATED IN THE TRUST DEED. 9. AS REGARDS THE SECOND OBSERVATION OF THE LD. CIT (E) THAT THE ASSESSEE TRUST HAS VIOLATED THE PROVISION OF SECTION 80G(5B) OF THE ACT, WE FIND THAT AS PER THE PROVISIONS OF SECTION 80G(5B) OF TH E ACT FOR INSTITUTIONS OR FUND TO QUALIFY FOR GETTING APPROVAL U/S 80G(5B) OF THE ACT THE EXPENDITURE OF RELIGIOUS NATURE INCURRED DURING ANY PREVIOUS YEAR SHOULD NOT EXCEED 5% OF ITS TOTAL INCOME. IN THE IM PUGNED ORDER LD. CIT(E) HAS ALLEGED THAT THE EXPENDITURE OF RELIGIOU S NATURE INCURRED BY THE ASSESSEE HAS EXCEEDED 5% OF THE TOTAL INCOME. W E, HOWEVER ON GOING THROUGH THE SUBMISSIONS OF THE LD. COUNSEL FO R THE ASSESSEE AS WELL AS FACTS PLACED ON RECORD, FIND THAT DURING TH E YEAR TOTAL RECEIPTS APPEARING IN THE INCOME AND EXPENDITURE ACCOUNT ARE AT RS.14,11,089/- AND CARPUS FUND RECEIVED DURING THE YEAR (AS SHOWN IN THE BALANCE SHEET END 31 ST MARCH 2017) IS RS. 7,43,111/-. THUS TOTAL SHRIDHAR GYAN PRASAR PRAMARTHIK . ITA NO.706/IND/2017 8 RECEIPT OF THE TRUST FOR THE YEAR AT RS.21,54,200/- AND AGAINST THE TOTAL RECEIPTS THE ALLEGED EXPENDITURE OF RELIGIOUS NATUR E AMOUNTS TO RS.88,262/- WHICH IN PERCENTAGE TERM COMES TO ONLY 4.10% OF THE TOTAL RECEIPT. THEREFORE, IN OUR CONSIDERED VIEW ASSESSEE HAS NOT VIOLATED THE PROVISION OF SECTION 80G(5B) OF THE ACT. 10. IN VIEW OF ABOVE DISCUSSIONS WE FIND THAT BOTH THE REASONS FOR WHICH THE ASSESSEE HAD BEEN DENIED THE APPROVAL U/S 80G(5B) OF THE ACT DO NOT HAVE MERIT AND FURTHER WE FIND THAT THE ASSESSEES CASE IS ALSO SUPPORTED BY JUDICIAL PRECEDENTS. IN CASE OF SHIV MANDIR DEVSTTAN PANCH COMMITTEE SANSTAN VS. CIT(SUPRA) FOLLOWING RATIO WAS LAID DOWN BY COORDINATE BENCH NAGPUR:- HELD: SECTION 80G (5) ASSESSEE HAS PROVIDED KITES FOR DISTRIBUTION IN GENERAL PUBLIC, CARRIED OUT FREE MEDICAL CHECK-UP, DISTRIBU TED PROVISIONS, RUN MUSIC SCHOOL, PLANTED TREES, PROVIDED LUNCH TO CHILDREN, STARTED LIBRARY, SUPPLIED FOOD AND CLOTHES TO FLOOD VICTIMS, CARRIED OUT DENTAL CH ECK UP, LUNCH FOR ORPHANAGE, PAID NEEDY CHILDREN FEES, OFFERED FREE MEDICAL AID TO POOR FOR TREATMENT OF CANCER, FREE CHECK UP DIABETES AND BLOOD PRESSURE, ORGANIZE TEACHING CLASS, AND DISTRIBUTED BOOKS. THE PAPER BOOKS COMPRISE OF PHOTOGRAPHS AND LETTERS WHICH HAVE GONE UN-REBUTTED IN THE COURSE OF ARGUME NT. WE QUOTE ALL THIS MATERIAL AND FINDINGS ON RECORD TO HOLD THAT THE AS SESSEE IS NOT AN INSTITUTION EXPRESSED TO BE FOR THE BENEFIT OF ANY PARTICULAR R ELIGIOUS COMMUNITY OR CASTE U/S. 80G (5)(III) OR HAVING ANY PURPOSE THE WHOLE OR SUBSTAN TIALLY THE WHOLE OF WHICH IS OF RELIGIOUS NATURE UNDER EXPLANATION 3 TH EREIN. ITAT ACCEPTED ASSESSEES ARGUMENTS AND ASSESSEES REGISTRATION PE TITION. SHRIDHAR GYAN PRASAR PRAMARTHIK . ITA NO.706/IND/2017 9 11. HON'BLE RAJASTHAN HIGH COURT IN THE CASE OF UMAID CHARITABLE TRUST VS. UNION OF INDIA & ORS., (SUPRA) HAS HELD THE FOLLOWING IN RELATION TO THE PROVISIONS OF SECTION 80G(5B) OF TH E ACT, QUA APPROVAL U/S 80G(5)(VI) OF THE ACT. RELEVANT EXTRACT IS REPR ODUCED BELOW: IN THIS CASE IT WAS HELD THAT DONATION OF MORE THA N 5% OF ITS INCOME FOR RENOVATION OF TEMPLE OF LORD VISHNU WOULD NOT DISEN TITLE THE TRUST FOR RENEWAL OF APPROVAL UNDER S. 80G(5)(VI) ON THE GROUND OF VI OLATION OF S. 80G(5B)-AS PEOPLE BELONGING TO DIFFERENT RELIGIOUS SECTS HAVE FAITH IN LORD VISHNU, THE EXPENDITURE CANNOT BE SAID TO HAVE BEEN INCURRED FO R A PARTICULAR RELIGION- THERE IS NO CLAUSE IN THE TRUST DEED WHICH INDICATE S THAT INCOME OF THE PETITIONER TRUST WAS TO BE APPLIED WHOLLY OR SUBSTA NTIALLY FOR ANY PARTICULAR RELIGION SO AS TO CONSTITUTE VIOLATION OF S 80G(5) R/W EXPLN. 3. D.6. IN CIT V. RAJNEESH FOUNDATION , THE BOMBAY HIGH COURT OBSERVED THAT CHARITABLE PURPOSE INCLUDES RELIEF OF THE POOR , EDUCATION, MEDICAL RELIEF AND ADVANCEMENT OF ANY OTHER OBJECT OF GENERAL PUBL IC UTILITY. NOT ONLY IN INDIA, MEDITATION AND YOGA ARE BEING ACCEPTED IN TH E WESTERN COUNTRIES ALSO AS A GREAT SOURCE FOR PHYSICAL AND MENTAL HEALTH AN D SPIRITUAL ATTAINMENT. WHEN A LARGE NUMBER OF PEOPLE FEEL THAT MEDITATION IS A GREAT SOURCE FOR PHYSICAL, MENTAL AND SPIRITUAL WELL-BEING IT MUST B E HELD TO BE AN ACTIVITY FOR THE ADVANCEMENT OF GENERAL PUBLIC UTILITY. RULE OF CONSISTENCY. 12. WE, THEREFORE IN THE GIVEN FACTS AND CIRCUMSTAN CES OF THE CASE AND RESPECTFULLY FOLLOWING THE DECISIONS REFERRED HEREI NABOVE, ARE OF THE CONSIDERED VIEW THAT THE LD. CIT(E) ERRED IN DENYIN G THE APPROVAL U/S 80G OF THE ACT APPLIED BY THE ASSESSEE IN FORM 10G SINCE THE ASSESSEE IS CARRYING OUT ACTIVITIES BOTH RELIGIOUS AND CHARI TABLE IN NATURE AND EXPENDITURE OF RELIGIOUS NATURE DURING THE YEAR HAV E NOT EXCEEDED 5% OF THE TOTAL RECEIPTS, ASSESSEE SHOULD BE GRANTED N ECESSARY APPROVAL U/S 80G OF THE ACT. THUS, GROUNDS RAISED BY THE ASS ESSEE ARE ALLOWED. 13. IN THE RESULT, ASSESSEES APPEAL IN SHRIDHAR GYAN PRASAR PRAMARTHIK . ITA NO.706/IND/2017 10 ITANO.706/IND/2017 IS ALLOWED. THE ORDER PRONOUNCED AS PER RULE 34 OF ITAT RULES, 1963 ON 09.08.2021. SD/- SD/- (RAJPAL YADAV) (MANISH BORAD) VICE PRESIDENT ACCOUNTANT ME MBER / DATED : 09.08. 2021 PATEL/PS COPY TO: THE APPELLANT/RESPONDENT/CIT CONCERNED/CIT (A) CONCERNED/ DR, ITAT, INDORE/GUARD FILE. BY ORDER, ASSTT.REGISTRAR, I.T.A.T., INDORE