COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH Vs. SANT GIRDHAR ANAND PARMHANS SANT ASHRAM, RANJRI, P O RAYA TEHSIL & DISTRICT SAMBA, JAMMU & KASHMIR

JUDGEMENT

(1.) The appellant-revenue has filed the instant appeal under Section 260A of the Income Tax Act, 1961 (in short, "the Act") against the order dated 11.08.2017, Annexure A.2, passed by the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar (in short, "the Tribunal") in I.T.A. No.653(Asr)/2015, claiming following substantial questions of law:-

(2.) A few facts relevant for the decision of the controversy involved as narrated in the appeal may be noticed. An application was received for grant of approval under Section 80G(5)(vi) of the Act on 11.05.2015 in the office of the Commissioner of Income Tax (E) [in short, "CIT(E)"], Chandigarh, who, while passing an order under Section 80G(5)(vi) of the Act denied approval vide order dated 30.11.2015 primarily on the ground that the assessee was spending more than 5 per cent of total receipts for religious purposes as pooja expenses and telecast expenses. The assessee filed an appeal before the Tribunal. Vide order dated 11.08.2017, Annexure A.2, the Tribunal allowed the appeal, in view of the fact that the assessee had been granted exemption under Section 12AA of the Act on 30.11.2015 itself and which was still in existence and if there would be any violation, that would be subject to variation/withdrawal by the CIT(E). Hence the instant appeal by the appellant-revenue.

(3.) We have heard the learned counsel for the appellant-revenue.