Sankat Mochan Hanuman Mandir Vs CIT (ITAT Agra)
Summary: The Income Tax Appellate Tribunal, Agra Bench, Agra considered the assessee’s appeal against the order dated 24.03.2026 passed by the CIT (Exemptions), Bhopal rejecting its application for renewal of approval under Section 80G of the Income-tax Act, 1961. The assessee, Shri Sankat Mochan Hanuman Mandir, had contended that the CIT(E) incorrectly characterised it as primarily engaged in temple management and religious activities without examining its consolidated audited accounts, educational activities, animal-welfare activities and actual religious expenditure. The statutory framework governing approval under Section 80G and the specific 5% provision in Section 80G(5B) were central to the dispute.
The assessee submitted that it operated three distinct units: Acharya Vachaspati Shukla Sanskrit Ved Vidyalaya, Awan, a government-aided Vedic educational institution; Dayodaya Pashu Samvardhan Paryavaran Kendra (Gaushala), an animal welfare centre receiving State Government grants; and Shri Sankat Mochan Hanuman Mandir, a temple open to the general public. It stated that the consolidated audited accounts for FY 2024-25 disclosed total income of Rs. 1,01,14,186/-, of which Rs. 57,95,951/- was received from Maharshi Sandipani Rashtriya Veda Vidya Pratisthan and Rs. 21,65,881/- from the M.P. Gopalan Board. According to the assessee, 78.7% of total income therefore came from Government grants directly connected with educational and animal-welfare activities.
