TMI Blog2007 (8) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... rks on Indian philosophy, lectures, art and all works on Indian culture. (iii) To promote and propagate the 'Arsha Vijnanam' among the citizens of India in such manner as the trustees may in their absolute discretion think fit. (iv) To conduct lectures, satsangas, classes/seminars, symposia, etc., to disseminate and spread the "Arsha Vijnanam" and to honour scholars and persons who distinguished themselves in interpreting and spreading "Arsha Vijnanam". (v) To do all that is necessary for and conducive to the attainment of the objects for which this Public Charitable Trust was created." 2. The Trust was founded by Sri Justice P.Kodanda Ramayya in 1983. From the date of its constitution, the Trust has published various books mostly in Telugu and English. These books include the translations of Sanskrit Ramayana, Maha Bharata and Darshanas. The Trust also published Brahma Sutra Bhashyam, Bhagawadhgita with Sankara Bhashyam. The petitioner has annexed a list of its publications with the writ petition. A book titled "Light of Ramayana" in English, authored by its founding Chairman, was also published. The Trust was given benefit under Section 80-G of the Act from its ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ths, but embodied the concept of history. The heroes of the Epics Srirama and Yudhisthira are acclaimed and adored by people as 'Vigrahavan Dharma'. They were personification of 'dharma' and 'punyasloka'. The authority had no jurisdiction to go into the merits and the message of these Epics and denigrate the heroes of these Epics. (4) the officer had no concern and business to review the work of Founder Chairman of the Trust Justice P.Kodanda Ramayya. (5) the Officer had not examined the matter within the parameters of Section 80- G(5)(iii) of the Act. (6) the finding of respondent No.1 that the Trust was meant for upholding propagation of Hindu religion was not correct. The object of the Trust is to propagate the knowledge of Arsha Dharma. (7) the officer failed to make a distinction between the cultural part of the Trust and religious part of it. Even religious Epics have cultural part and also literary part. Hence, publication of religious books like Ramayana and Maha Bharata cannot be termed as religious. 4. Counter has been filed and we have heard learned counsel for the parties at length. 5. It is contended by respondent No.1 that by no imagination, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aste;" Explanation 3 to Section 80-G reads as under : "In this section, "charitable purpose" does not include any purpose the whole or substantially the whole of which is of a religious nature." 7. Now, all donations made to charitable institutions are entitled to deductions in accordance with Section 80-G, except certain exceptions, one of the exceptions being 80-G(5)(iii), which has been quoted hereinabove. This provision of law has received the attention of the Apex Court and other High Courts in various cases. 8. The Madras High Court, in Reliance Motor Co. Pvt. Ltd. v. CIT , [1995] 213 ITR 733, held that in order to get benefit under Section 80-G of the Act, one has to satisfy sub-section (5). It further held (headnote) : "Clauses (ii) and (iii) of section 80G(5) of the Income-tax Act, 1961, clearly provide that the trust to which the donation is made should be purely a charitable trust and no part of its income should be capable of being transferred or applied for any purpose other than a charitable purpose. It is specifically provided that the institution or funds should not be expressed to be for the benefit of any particular religious community or cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , a Trust was created and the objects of the Trust were mentioned in Clause (2) of the Trust Deed. It had almost a dozen of objects, which, except for one, were apparently secular. But one of the objects was, "to establish, maintain and to grant and/or aid to public places of worship and prayer halls." The Delhi High Court did not accept the assessee's contention that the establishment and maintenance of prayer halls was not a religious object. It took the view that even if the Trust had set up this objective for the advancement of all the religions in the world, still, it would be a Trust of a religious nature, and the High Court rejected the assessee's argument that the Trust was not set up wholly or substantially for a religious purpose, as one of the purposes was to establish, maintain and grant aid to public places of worship and prayer halls, which included all religions. The Supreme Court upheld the view of the Delhi High Court and held, (page 582) : "To reiterate, Explaantion 3 does not require the ascertainment of whether the whole or substantially the whole of the institution or fund's charitable purpose is of a religious nature. If it did, it would read differe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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