Assessee, a statutory body created under Sikh Gurudwara Act, 1925 enacted for administration of Gurudwara’s, was also engaged in numerous charitable activities. It sought registration under section 80G which was denied by revenue on ground that assessee’s pre-dominant purpose was purely religious and it was established for welfare and managements of Sikh Shrines and Gurudwaras and thus, attracted disqualification under section 80G(5)(iii) read with Explanation 3. On appeal the Tribunal held that  on perusal of principles of Sikhism, Sikh Gurudwara Act, 1925 and section 80G, it was observed that in Sikhism, there was no distinction based on caste, creed, sex etc.  Further, it was clear from Sikh Rehat Maryada, place of worship (gurudwaras) were open for all human beings irrespective of caste, creed or religion-Similarly, school, colleges, medical colleges, hospitals, library, sarai, were also open for all human beings irrespective of caste, creed or religion. Activities of assessee could not be termed as being done only for benefit of particular community/religion, hence, assessee would be entitled to registration under section 80G(5)(iii) of the Act.