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2022 (11) TMI 1253 - ITAT DELHIBenefit of exemption u/s 11 - society or trust draws its inspiration for certain charitable activities from religious tenents - Claim denied as activities carried out by the society during the instant assessment year were not found to be covered by any limb of ‘charitable purpose’ as defined in section 2 (15) - CIT-A allowed the exemption - HELD THAT:- As decided in own case [2018 (3) TMI 1903 - ITAT DELHI] imparting of education in theology, of the nature given in the New Theological College, is very much an education within the meaning of education as defined by the Hon'ble Supreme Court in the case of Sole Trustee LokShikshan Trust [1975 (8) TMI 1 - SUPREME COURT] and which would entitle an institution to claim exemption under the beneficial provisions of the Income Tax Act. It also flows that merely because a society or trust draws its inspiration for certain charitable activities from religious tenents, as long as charitable activities of the society are not confined to the benefit of any particular community, it is entitled to exemption u/s 11 of the Income Tax Act. In the present case of the assessee, while the donors to the society may have been giving to it in the belief that they were propagating and promoting Christianity, the society itself has confined its activities to the aims and objectives laid down in the Memorandum of Association in as much as in Theology can be described as vocational training and the school, run by it, impart a secular education. Accordingly, merely because it bears its activities on the basis of a religious calling, there is no reason to hold that section 13 (1) (b) of the Income Tax Act would be attracted to it. Therefore, in considered opinion, the assessee society is eligible to claim exemption u/s 11 of the Income Tax Act. - Decided against revenue.
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