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2018 (7) TMI 2329 - AT - Income TaxExemption u/s 11 - non granting registration u/s 12A as public and charitable trust - main object of the trust deed was to build Hindu temple and install idol of Shri Krishna as per Hindu shastras - HELD THAT:- Assessee trust was constituted for establishment of Hindu temple at village Ganthovli, Madhura and install the idol of Lord Shri Krishna and according to Hindu shastras. The trust funds include movable or immovable properties including the money offered before the deity in the temple would be part of the funds and to invite a priest for any Hindu religious discourses and to facilitate and to provide accommodation to all religious priests/Gurus for promoting pushtimargiya religion and discourses. It was also provided in the trust deed that funds of the trust would be utilised for running and maintenance of the temple, organizing schools, literature, scholarship to students, librarian reading room build cemeteries, maintenance of gaushalas, orphanage, gardens, gymnasium, to establish and maintain or grant aid to old age homes, orphanages, help to poor, destitute, widows and aged people, to establish and maintain institutions for physically handicapped people, to grant relief to the victims of natural calamities, to construct and manage cemeteries, murdghats and burial grounds besides other charitable objects etc. for the public at large and not confined to any caste, creed, colour, religion or sex. Looking to the overall objectives of the trust we are not in agreement with the finding of the Ld. CIT(E) that it is a religious trust. Hinduism is not a religion but a way of life which has been held by the Constitution bench of the Hon’ble Supreme Court. Moreover, the temple and other facilities are created not for the particular community but for the public at large. Therefore, the conclusion that it is meant for a particular religion is wrong. The case of the assessee is supported by the decision of the co-ordinate bench of the Tribunal in the case of Shiv Mandir Devsttan Panch Committee Sanstan Nagpur vs. CIT-1 [2012 (11) TMI 352 - ITAT NAGPUR] wherein the co-ordinate bench has held that Hindu is a way of life but not a religion We are of the considered view that the trust is for the charitable purposes and not for the religious purposes as held by the Ld. CIT(E) and therefore we set aside the order of the Ld. CIT(E) and direct him to grant registration as charitable trust. Appeal of assessee allowed.
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