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TMI Blog2001 (2) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... tered under section 12A of the Income-tax Act, 1961, as a charitable trust. The assessee filed a return of income barring the income after claiming exemption under sections 11 and 12. The return was processed under section 143(1)(a). The case was selected for scrutiny. Notice under section 143(2) was issued. The assessee filed the information called for and the books of account were examined by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resolution and certificate from the Registrar of Societies. The Assessing Officer rejected the contentions of the assessee and denied exemption under sections 11 and 12 in respect of income applied or deemed to have been applied for religious purposes. An appeal was filed challenging the order of the Assessing Officer. The Commissioner (Appeals) dismissed the appeal and upheld the order passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cal relief, and the advancement of any other object of general public utility." We do not find that donation to a church or construction of a church is not a purpose which is not of general public utility. Therefore, the contention of the Department that the expenditure on religious activities could not be given exemption cannot be accepted particularly in the context of our polity. We are aware ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such income is accumulated or set apart for application to such purposes in India, to the extent to which the income so accumulated or set apart is not in excess of twenty-five per cent. of the income from such property;..." Once an exemption is granted for charitable activities, the religious activities are also included. Two judgments of the Supreme Court, although they were pronounced before ..... X X X X Extracts X X X X X X X X Extracts X X X X
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