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2011 (5) TMI 261 - ITAT, AGRARegistration u/s 12AA - Approval u/s 80G - Held that CIT must be aware of that the Hindu consists of a number of communities having the different Gods who are being worshipped in a different manner, different rituals, different ethical codes - Even the worship of God is not essential for a person who has adopted Hinduism way of life - Thus, Hinduism holds within its fold men of divergent views and traditions who have very little in common except a vague faith in what may be called the fundamentals of the Hinduism - The word ‘community’ means a society of people living in the same place, under the same laws and regulations and who have common rights and privileges - This may apply to Christianity or Moslem but not to Hinduism - Therefore, it cannot be said that Hindu is a separate community or a separate religion - Technically Hindu is neither a religion nor a community. Under these facts and circumstances, we are of the view that the CIT is not correct in law in not allowing the approval to the assessee trust under section 80G of the Act - Accordingly, set aside the order of the CIT and direct the CIT to grant approval to the assessee-trust under section 80G(5)(vi) of the Act Technically Hindu is neither a religion nor a community. Construction and maintenance of Brij Chaurasi Kos Parikrama way and construction and maintenance of Dharamshala, tents, night stay camps etc., in Brij Chaurasi Kos Parikrama Marg can not be held as religious activity – benefit of section 80G being charitable in nature - Decided in favor of assessee.
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