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2008] 307 ITR 221 [2009] 178 TAXMAN 114(RAJ.) HIGH COURT OF RAJASTHAN Mishrilal Gordhanlal Batra Charitable Trust* v. Union of India RAJESH BALIA, ACTG. CJ. AND BHANWAROO KHAN, J. D.B. CIVIL WRIT PETITION NO. 4287 OF 1998 DECEMBER 6, 2007 Section 80G of the Income-tax Act, 1961 - Deductions - Donation to certain funds, charitable institutions - Assessment years 1995 to 2000 - Assessee-trust had filed application seeking renewal of registration of trust under section 80G - Commissioner vide order dated 25-9-1998 rejected said application on ground that, even though in one of objects of trust deed construction of temple, etc., had been included, yet neither any temple, in fact, was constructed by trust nor any expenditure on religious activities was incurred - Assessee-trust filed instant petition contending that in view of amendment brought to section 80G by insertion of sub-section (5B) of section 80G by Finance Act, 1999, with effect from 1-4-2000, its application for renewal of registration might be considered with effect from 1-4-2000 - Whether, on facts, Commissioner was to be directed to consider assessee's application for renewal of registration with effect from 1-4-2000, independent of impugned order passed by him dated 25-9-1998, keeping in view provision of sub-section (5B) of section 80G - Held, yes Anjay Kothari for the Appellant. K.K. Bissa for the Respondent. JUDGMENT 1. Heard learned counsel for the parties. 2. The petitioner has challenged the order dated 25-9-1998, passed by the Commissioner of Income-tax, Udaipur (Annexure-9) thereby the application of the petitioner-trust for renewal of exemption under section 80G was refused, inter alia, on the ground that in one of the objects of the trust deed the construction of temples etc. was included though notwith-standing such inclusion in objects clause, no temples in fact have been constructed by it so far nor any expenditure of religious activities has been incurred by the petitioner-trust but because of the said object the trust was held to be having partly religious purposes. 3. Learned counsel for the petitioner has invited our attention to a number of decisions to urge that it is the substance…

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