Evangelical Missionary Society in Mayurbhanj, Mayurbhanj vs CIT(Exemptions), Hyderabad

The Evangelical Missionary Society in Mayurbhanj appealed against the CIT(Exemptions) decision to reject their application for registration under sections 12AA and 80G of the Income Tax Act. Despite the society's charitable and religious objectives, including aiding leprosy patients, the CIT(Exemptions) deemed the trust primarily religious, focusing on the propagation of Christianity in Mayurbhanj and Odisha. This appeal follows a previous rejection and a direction from the High Court.

IN THE INCOME TAX APPELLATE TRIBUNAL,
CUTTACK BENCH, CUTTACK
BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER
AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER
ITA No.305/CTK/2015

M/s. Evangelical Missionary
Society Mission House, Baripada,
Dist: Mayurbhanj
(Appellant) .. 

Vs. 

CIT (Exemptions),
Hyderabad
PAN/GIR No.AAATE 3316 M
( Respondent)

Assessee by : Shri J.M.Patnaik, AR
Revenue by : Shri M.K. Gautam, CIT DR
Date of Hearing : 25 /11/ 2020
Date of Pronouncement : 10/12/2020

O R D E R

Per C.M.Garg,JM

This is an appeal filed by the assessee against the order of the CIT(E), Hyderabad u/s.12A(a) of the Income Tax Act, 1961.

2. The facts in brief are that the assessee is a missionary society conducted its operation in the district of Mayurbhanj. It had filedapplication filed under section 12AA and 80G of the Act for grant ofregistration, which was rejected. Thereafter, pursuant to the direction ofHon’ble Jurisdictional High Court, the ld CIT (Exemptions) took up the matter for grant of registration and finally rejected the same. Hence, the assessee trust has filed appeal before the Tribunal.

3. The assessee filed application in Form 10A for registration on 29.6.1973 before the CIT, Bhubaneswar and the assessee had furnished all the documents/ The assessee society was established in the State of Odisha to preach and teach the Gospel to the people of the District of Mayurbhanj by means of itineration and settled work at the Mission Stations. The constitution of the assessee society contains the objectives inthe nature of religious as well as charitable purposes. On going throughthe amended constitution, the ld CIT(E) noted that the trust is basically a religious trust confined to the development, nourishment and extendedChristianism in and around the district of Mayurbhanj as well as the State of Odisha. The CIT (E) noted that the trust constituted with an object to educate, treat and rehabilitate the leprose patients. He noted that from theconstitution of the trust, it is noticed that the objects are entirely for religious purposes, which is as under:

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