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2015 (3) TMI 718 - BOMBAY HIGH COURT

2015 (3) TMI 718 - BOMBAY HIGH COURT - TMI - Entitlement to exemption under Section 11 - anonymous donations amounting to ₹ 84,36,407/- received in violation of the provisions of Section 115BBC - Tribunal allowed the claim - Held that:- The Trust was declared by Sir Jamsetjee Jeejeebhoy, Knight by a Trust Deed dated October 18, 1834 for the keep of stray cattle and other animals with a view to protect their lives. This shows that the Trust was created / established for charitable purposes. .....

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ious 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 charitable trust." Therefore, the submissions of the Revenue is in the .....

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would be considered to be a charitable and religious purpose. - Decided against revenue. - Income tax Appeal No. 817 of 2013 - Dated:- 10-3-2015 - M. S. Sanklecha And G. S. Kulkarni,JJ. For the Appellants : Mr A R Malhotra, Mr N A Kazi & Ms Padma Divakar For the Respondents : Mr Girish Dave, Ms Kadambari Dave & Mr Atul Jasani ORDER P.C. 1. This appeal filed by the Revenue under Section 260A of the Income Tax Act,1961 (the Act) challenges the order dated 25.7.2012 passed by the Income Tax .....

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? (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 circ .....

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s them food and shelter. So far as disabled animals and birds are concered it also runs a hospital / health centre for them. The respondent - assessee receives donations, from identified donors as also anonymous donations. During the subject Assessment Year the Assessing Officer in his assessment order dated 14 December 2009 after excluding identified donations brought to tax the anonymous donations ₹ 84.36 lakhs under Section 115BBC of the Act. 4. In appeal, the Commissioner of Income Tax .....

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rat 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.P .....

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hed wholly for religious and charitable purpose. According to the revenue, the Trust not being one for religious purposes but only for charitable purposes, the anonymous donations are liable to be taxed under sub-section (1) of Section 115BBC of the Act. 7. We find that the Commissioner of Income Tax (Appeals) has inter alia recorded the following fact that:- The Trust was declared by Sir Jamsetjee Jeejeebhoy, Knight by a Trust Deed dated October 18, 1834 for the keep of stray cattle and other a .....

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birds, etc. The Courts, the Police and the public at large leave the animals and birds who have met with some accident, or who have been ill treated by their owners or who have been rescued from the slaughter houses into the Trust panjrapole. 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 a .....

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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 charitable trust." Therefore, the submissions of the Revenue is in the face of the decision of this Court in "Vallabhdas Karsondas Natha" (supra) wherein t .....

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