9911796707
TMI Blog2011 (1) TMI 433X X X X Extracts X X X X X X X X Extracts X X X X ..... urpose of propagating Sufism. 3. The trust has been granted registration under section 12(A) as a 'Religious Trust' by the order dated 26-5-2009. Explanation 3 to section 80G(5) of the Act clearly lays down that "In this section 'charitable purpose' does not include any purpose the whole or substantial the whole of which of a religious nature". Section 80G(5) makes it clear that the exemption is eligible only if it is established for a 'Charitable Purpose'. If the activity of the assessee is not a charitable purpose, then the assessee is disqualified from claiming exemption under section 80G(5). The assessing authority, after going through the provision of the trust deed, held that the objects and the activities of the trust are substantia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herhood and oneness and believes in creating a world through 'Tauheed'. Therefore, he contends that the authorities committed a serious error in denying the exemption 5. In the memorandum of Trust Deed, the aims and objects of the trust, Sufism has been defined as one, which teaches humanism, love, brotherhood and oneness and believes in creating a world citizenship through "Tauheed". It is further stated that Sufism is a way of life to achieve perfection in manners, cultivate and culture of the mind and heart with purity of thought and good behaviour, through possession of all virtues and negation of all vices by a process of self-annihilation, self-realization, self-sacrifice and surrender of will before the supreme will of almighty Alla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of caste, creed or religion of the world. It declares that Sufism is oracticed by Sunni Muslims and who are not particularly associated with any political party or any religious group. The office bearers of this trust are all persons belonging to Sunni Muslims. The provision of disqualification declares that any member of the Board of Trustees shall cease to be a trustee on his ceasing to be a Sufi and/or renouncing his faith in Sufism and in Islam. 6. Therefore, it is clear from the aforesaid recitals that Sufism is a part of Islam. Probably, it is a wing propagating Islam religion. Merely, because the said document contains the aspects of culture, social and non-political organization, it will not come under the category of 'Charitable ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
