Dismissing the appeal of the revenue the High Court held that the assessee had been getting registration under section 80G(5) right from year 1993 to year 31-3-2006 on same kind of activities. Since there was no change in objects and activities of trust, granting of registration by the Tribunal under section 80G(5) of the Act is held to be valid. Rule of consistency is followed Radhasoami Satsang v. CIT. (1992)193 ITR 321 (SC)
CIT v. Rajkot Jilla Gayatri Parivar Trust (2020) 117 taxmann.com 121 (Guj.)(HC) Editorial : SLP of revenue is dismissed, CIT v. Rajkot Jilla Gayatri Parivar Trust (2020) 272 Taxman 99 (SC)
S. 80G : Donation-Registration-Religious nature-Granting registration is held to be valid. [S. 80G(5)]