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2015 (3) TMI 718 - HC - Income TaxEntitlement to exemption under Section 11 - anonymous donations amounting to ₹ 84,36,407/- received in violation of the provisions of Section 115BBC - Tribunal allowed the claim - Held that:- The Trust was declared by Sir Jamsetjee Jeejeebhoy, Knight by a Trust Deed dated October 18, 1834 for the keep of stray cattle and other animals with a view to protect their lives. This shows that the Trust was created / established for charitable purposes. Thereafter, the Commissioner of Income Tax (Appeals) as well as the Tribunal have decided the appeal before them by placing reliance upon the binding decision of this Court in the case "Vallabhdas Karsondas Natha" (1946 (9) TMI 1 - BOMBAY HIGH COURT) wherein the Court inter alia considered the issue whether supply of fodder to animals and cattle would amount to a charitable and / or religious purpose. In the above context, the Court observed that "that to a Hindu nothing can be of greater religious merit than to relieve suffering of dumb cattle and animals by giving them fodder. It is hardly necessary to emphasize that, according to Hindu religion and philosophy, animals have the same soul as human beings have and the spark of divinity is as much present in them as in human beings." Thereafter, concluded by holding that "supply of fodder to cattle and animals is not only a good religious trust but it is also a good charitable trust." Therefore, the submissions of the Revenue is in the face of the decision of this Court in "Vallabhdas Karsondas Natha" (supra) wherein taking care of animals is considered to be a charitable as well as religious activity. We may also refer to the decision of Gujarat High Court in the case of "C.I.T. Gujarat Vs. Swastik Textile Trading Co.Pvt.Ltd."(1977 (7) TMI 30 - GUJARAT High Court) wherein the issue for consideration was whether establishing, maintaining, running and helping gaushalas, panjarapoles and other similar institutions for animals, would be considered to be a charitable and religious purpose. - Decided against revenue.
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