9911796707
TMI Blog2015 (3) TMI 718X X X X Extracts X X X X X X X X Extracts X X X X ..... ion:- "(A) Whether on the facts and in the circumstances of the case and in law, the assessee Trust was entitled to exemption under Section 11 of the Income Tax Act,1961 in respect of anonymous donations amounting to Rs. 84,36,407/- received by it in violation of the provisions of Section 115BBC of the Income Tax Act,1961 ? (B) Whether, on the facts and in the circumstances of the case and in law, the Tribunal was justified in holding that the provisions of Section 115BBC of the Income Tax Act,1961 are not applicable to the said anonymous donations received by assessee Trust which is registered as a charitable Trust, whereas Section 115BBC of the Act provides for exception only in cases of religious Trusts and Trusts created wholly for rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Income Tax, Bombay, (1947 15 ITR 32 Bom)" and the Gujarat High Court's decision in the case "C.I.T. Gujarat Vs. Swastik Textile Trading Co.Pvt.Ltd., ((1978) 113 ITR 0852 (Guj))". 5. Being aggrieved, the Revenue filed an appeal to the Tribunal. By the impugned order the Tribunal upheld the findings of the Commissioner of Income Tax (Appeals) by reiterating that the decision of this Court in the case of "Vallabhdas Karsondas Natha" (supra) and the decision of Gujarat High Court in the case of "Swastik Textile Trading Co.Pvt.Ltd.", concludes the issue that the feeding and taking care of weak animals is not only charitable purpose but also a religious purpose. Accordingly, the appeal of the Revenue was dismissed. 6. The grievance of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anjrapole. The Trust provides such animals and birds with medical care, food and shelter." 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" (supra) 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... motivation. The sublime mind of Mullick was obviously in religious sympathy with fellow beings of the lower order when he showed this tenderness to birds and beasts and shared it with the public. ... .... ....Therefore, this decision settles any doubt in the present controversy as to there being some assumed antithesis between religion and charity. As pointed out by Chagla J., in the earliest decision such a trust for animals, particularly domestic animals, may be both good charity and good religion. Compassion for living creatures although it motivates all true religion is also practical spirituality as it has an elevating moral influence, fostering a deep sense of fellow-feeling and fraternity. Such acts not only fulfill our cherished hu ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
