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2018 (2) TMI 732 - AT - Income TaxRegistration u/s 12A eligibility - Voluntary contributions received by the Appellant covered under exceptions covered under sub-section (2)(b) of section 115BBC - charitable activities along with organizing of spiritual lectures, the assessee by no means ceases to be a religious institution - Held that:- In the present case, as per the objects clauses reproduced by the AO this is also an object of the assessee to establish and maintain ‘anathashrama’, ‘old age home’ ‘home for deaf and dumb’ and to render all sorts of help to the poor and needy including conducting of marriage and mass marriage. These objects are similar to the objects of the assessee trust in the case of judgment of Hon’ble Delhi High Court rendered in the case of CIT (E) Vs. Bhagwan Shree Laxmi Naraindham Trust (2015 (9) TMI 558 - DELHI HIGH COURT) as reproduced above except this that in that case, this was also an object that the assessee trust will arrange spiritual lectures but in the present case, there is no such object. But in considered opinion, this difference is not material because spreading spirituality was not considered to be a religious activity in that case as can be seen in Para 15 of that judgment reproduced above - Decided in favour of the assessee.
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