Sec. 80G approval denied to a society working for upliftment of Sikh community explicitly

Section 80G, of the Income-tax Act, 1961 - Deductions - Donation to certain funds, charitable institutions (Conditions precedent) - Assessee society was created only for upliftment of Sikh community by way of imparting various types of education. - A non-Sikh could not become a member of General Council of assessee society - Whether since assessee society was not doing any charitable work for upliftment of general community, it could not be entitled to approval under section 80G(5) - Held, yes [Para 17] [In favour of revenue]

[2014] 43 taxmann.com 368 (Amritsar - Trib.)

IN THE ITAT AMRITSAR BENCH
Sangat Sahib Bhai Pheru Sikh Educational Society
v.
Commissioner of Income-tax, Bathinda