Donation to veda pathashalas, veda pundits, medical assistance etc are charitable activities

Shruthiparampara Gurukulam Vs ITO (ITAT Bangalore)

ITAT Bangalore held that donation to veda pathashalas, veda pundits, medical assistance etc demonstrates the charitable activities carried on by the Trust. Accordingly, registration u/s 12A as charitable trust and approval u/s 80G granted.

Facts-

The assessee applied for the provisional registration u/s. 12A and 80G for recognition as a Charitable trust on 25.12.2021. Order of provisional registration u/s. 12A dated 1.1.2022 and order of provisional approval u/s. 80G dated 1.1.2022 was granted by the PCIT/CIT.

The assessee applied for regular registration u/s. 12A and 80G for recognition as a Charitable trust on 31.3.2022. The learned CIT (Exemptions) heard the matter and passed the order of registration under section 12A(1)(ac)(iii) on 29.9.2022 registering the assessee as RELIGIOUS and not as CHARITABLE for the reasons mentioned in another order dated 29.9.2022 rejecting the application for approval under section 80G.

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