TMI Blog2015 (3) TMI 718X X X X Extracts X X X X X X X X Extracts X X X X ..... e case "Vallabhdas Karsondas Natha" (1946 (9) TMI 1 - BOMBAY HIGH COURT) 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 to emphasize that, according to Hindu religion and philosophy, animals have the same soul as human beings have and the spark of divinity is as much present in them as in human beings." Thereafter, concluded by holding that "supply of fodder to cattle and animals is not only a good religious trust but it is also a good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /- 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 religious and charitable purposes ? (C) Whether, on the facts and in the circumstances of the case and in law, the Tribunal was justified in allowing exemption under Section 11 of the Act in respect of said anonymous donations to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the Revenue to the impugned order is that Section 115BBC of the Act is applicable in respect of anonymous donations as the respondent- Trust does not satisfy the exclusion provided in sub-section (2)(b) of Section 115B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peals) 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 to emphasize that, according to Hindu religion and philosophy, animals have the same soul as human beings have and the spark of divinity is as much present in them as in human beings. Thereafter, concluded by holdin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, 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 human values but they equally promote public good and welfare and are, therefore, dominantly religion-charitable. (emphasis supplied) In fact at times religious and charitable purposes may overlap. C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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