‘SGPC’ eligible for Sec. 80G benefit as its charitable activities are open for all religions: ITAT
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Case details: Shirmoni Gurdwara Parbandhak Committee v. Commissioner of Income Tax - [2021] 129 taxmann.com 214 (Amritsar - Trib.)
Judiciary and Counsel Details
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- Dr. Mitha Lal Meena, Accountant Member and Laliet Kumar, Judicial Member.
- Prem Singh, G.S. Syal, T.S. Aurora and Gunjeet S. Syal, Advs. for the Appellant.
- Smt. Rajindra Kaur for the Respondent.
Facts of the Case
Assessee- Shirmoni Gurdwara Parbandhak Committee is a body created under the Sikh Gurdwara Act, 1925 which was enacted for the administration of Sikh Gurdwaras. Income of assessee was exempt under section 10(23BBA) of the Income-tax, Act 1961.
Assessee made an application in Form no. 10G, dated 27-12-2007, seeking approval under section 80G which was rejected by CIT. It was contended that assessee was expressively established for the benefit of Sikh religious community. The overwhelming objective of assessee was the management and administration of Gurdwaras, i.e., purely religious affairs. Aggrieved-Assessee filed the appeal before the Amritsar Tribunal.
ITAT Held
The Amritsar Tribunal held that it was clear from the activities of the assessee that there was no distinction based on caste, creed, sex, etc. The place of worship (gurudwaras) is open for all human beings irrespective of caste creed or religion, similarly, the Karda Prasad is also distributed to the Sangat without making any discrimination. Further schools, colleges, Medical colleges, Hospitals, Library and Sarai which are being run by the assessee, are open for all human beings irrespective of caste creed, or religion.
Therefore, CIT had wrongly held that the dominant object of the assessee was that of religious activities and not eligible for Section 80G benefit.
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