DEKA BABA JODH SACHIAR Vs. UNION OF INDIA

JUDGEMENT

(1.) By way of the present petition, the Petitioner is challenging the order dated September 9, 2005, passed by the Commissioner of Income-tax, Karnal, thereby refusing to grant renewal of exemption under Section 80G(5) of the Income-tax Act.

(2.) The brief facts of the present case are that the Petitioner/society was registered under Section 12AA(1)(b)(i)) of the Income-tax Act, 1961, vide registration No. 227/91-D/97-98, dated June 12, 1998. The Petitioner claims to be a registered charitable and religious trust carrying out charitable activities like that of running a free homeopathy dispensary, free tailoring training school for poor girls and widows, primary school imparting free education to the poor, carrying out daily religious preaching for the moral and ethical upliftment of the society, carrying out daily free meal, langar and shelter provisions for the poor and other such charitable activities since 1910. The Petitioner was granted exemption under Section 80G of the Income-tax Act, 1961, vide order dated October 18, 2000, with effect from February 1, 2000, to March 31, 2005. The Commissioner of Income-tax called for various information and details from the Petitioner and fixed the case from time to time and ultimately passed the impugned order refusing to grant renewal of exemption under Section 80G(5) of the Act.

(3.) The Petitioner is assailing the impugned order mainly on the ground that the Commissioner of Income-tax has failed to consider the very important aspect that the entire income derived is being used only for charitable purposes in India. It is a further case of the Petitioner that the learned Commissioner has not recorded even a whisper that income of the trust was being used for other purposes and not for charitable purpose.