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2014 (5) TMI 815 - ITAT HYDERABADEntitlement for exemption u/s 11 of the Act – Charitable activities u/s 2(15) of the Act - Revenue contended that the main activity of the assessee was propagation of Christianity by printing of the holy bible and its distribution through various places - Held that:- Just because of the main activity of the assessee, ignoring the other activities of the assessee, it cannot be said that the assessee is merely pursuing a religious activity - this activity cannot disentitle the assessee to the claim for exemption – Relying upon Commissioner of Income-Tax Versus Social Service Centre [2001 (2) TMI 69 - ANDHRA PRADESH High Court] - the placement and distribution of Bible and New Testament is for the benefit of the general public is one of the charitable purposes referred to in S.2(15) of the Act, being ‘advancement of any other object of general public utility’- exemption u/s 11 is available for trusts which are charitable or religious or partly charitable and partly religious - even if the income is earned by trust, which is charitable as well as religious and part of the income is applied for religious purposes, exemption u/s 11(1)(a) is still available - the assessee is entitled to exemption u/s 11 of the Act – Decided against Revenue.
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