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2019 (3) TMI 1674 - ITAT DELHIExemption u/s 11 - charitable u/s 2(15) - Hindu religious activities - anonymous donations - HELD THAT:- We find it very difficult to fathom that simply because assesssee’s activities have been held to be religious by the AO then same is either not charitable or assessee on his transgress its activities from the objects the so called religious activities here in this case is nothing but spiritual activities because it has been making spiritual and religious discourses in various samagams for providing spiritual healing to the public at large. In a country like India the religion is mostly a way of life and the goal for every human has been for spiritual upliftment which in turn gives strength to overcome many problems arising from materialistic worries. Such kind of spiritual and religious discourses in our country has to be seen from a broader perspective and as quoted by the Hon’ble High Court falls in the broad concepts of Hindu religious activities which is within the permissible objects of trust which is giving spiritual lectures to the needy persons. Thus the observations and the findings of the AO that it is purely a religious trust and hence the objects of the trust cannot be sustained. AO we do not find any distinguish on merits because 1/3 disallowance of expenditure on telecast of samagam, there might be some kind of benefit to Guruji one of the persons specified u/s 13(3) because such telecast goes personal benefit to the personality of Gurudevji. The legislature has categorically given the specified nature of benefits for which section 13(2) can be invoked. No such benefits have been prescribed by the AO which is simply based on hypothecs that defects of TV telecast benefits to the Guruji because he has benefited by these TV programmes. In fact such kind of spiritual lectures telecast comes on TV is main for general public at large and not for benefit of the delivery of the lectures. Hence this contention of the disallowance made by the AO is rejected. On the issue of addition on anonymous donations that assessee must have incurred expenditure from anonymous donations for organising samagam here also whereas it is not disputed by the AO that expenditure incurred on Samagam expenses then how there being any material on record he can hold that assessee must have spent ₹ 50 lacs which in turn must have given through anonymous donations. Accordingly the findings of the Ld. CIT(A) is affirmed. Accordingly, we hold that direction of the CIT(A) to allow exemption/benefit u/s 11(1). - Decided against revenue.
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