TCA.No.807 of 2013 In High Court of Judicature at Madras Dated : 21.8.2019 Coram : Honourable Mr.Justice T.S.SIVAGNANAM and Honourable Mrs.Justice V.BHAVANI SUBBAROYAN Tax Case Appeal No.807 of 2013 Commissioner of Income Tax, Chennai ...Appellant Vs M/s.Rajasthan Rajput Samaj Chennai, Chennai-3. ...Respondent APPEAL under Section 260-A of Income Tax Act, 1961 against order dated 23.12.2011 made in ITA.No.2011/Mds/2010 on file of Income Tax Appellate Tribunal Chennai 'A' Bench. For Appellant : Mr.J.Narayanasamy, SSC Respondent: Served and no appearance Judgment was delivered by T.S.Sivagnanam,J This appeal, filed by Revenue under Section 260A of Income Tax Act, 1961 (for brevity, Act) is directed against order dated 23.12.2011 made in ITA.No.2011/Mds/2010 on file of Income Tax Appellate Tribunal Chennai 'A' Bench (for short, Tribunal). 1/4 http://www.judis.nic.in TCA.No.807 of 2013 2. appeal was admitted on 15.7.2014 on following substantial questions of law: i. Whether, on facts and circumstances of case, Income Tax Appellate Tribunal was right in holding that assessee is eligible for registration under Section 12A ? ii. Whether, on facts and in circumstances of case, Income Tax Appellate Tribunal was right in holding that having religious objects by itself does not bar trust from being recognized as public charitable trust? And iii. Whether, on facts and in circumstances of case, Income Tax Appellate Tribunal was right in holding that provisions of Section 80G itself stipulate that 5% of total receipt is to be held to be permissible towards religious activities as per Explanation of Section 80G(5B) would validate claim of registration under Section 12AA when object clause of trust provides for promotion of religion? 3. We have heard Mr.J.Narayanasamy, learned Senior Standing Counsel appearing for appellant. Though respondent was served and their name printed in cause list, they did not choose to appear through counsel. 2/4 http://www.judis.nic.in TCA.No.807 of 2013 4. After careful perusal of order passed by Tribunal, we find that Tribunal adjudicated factual issue and took note of resolution by respondent trust in deleting clause in respect of short tours for benefit of society members and also acknowledgement for having filed said amended resolution before Registrar of Societies. Furthermore, Tribunal also specifically stated that having religious objects by itself does not bar trust from being recognized as public charitable trust, as, under provisions of Section 80G of Act, 5% of total receipts is held to be permissible for expenditure towards religious activities. In light of said finding rendered by Tribunal, we are of view that no substantial question of law arises for consideration in this appeal. 5. Accordingly, above tax case appeal is dismissed. 21.8.2019 Internet : Yes To Income Tax Appellate Tribunal, Chennai 'A' Bench. RS 3/4 http://www.judis.nic.in TCA.No.807 of 2013 T.S.SIVAGNANAM,J AND V.BHAVANI SUBBAROYAN, J RS TCA.No.807 of 2013 21.8.2019 4/4 http://www.judis.nic.in Commissioner of Income-tax, Chennai v. Rajasthan Rajput Samaj