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TMI Blog2018 (3) TMI 1903X X X X Extracts X X X X X X X X Extracts X X X X ..... by Ld. CIT(Appeals)-I, Dehradun qua the assessment years 2009-10 & 2011-12 respectively on the identical grounds inter alia that :- "1. The Ld. CIT(A) has erred in law and on facts of the case by allowing relief (of Rs. 99,13,305/- in AY 2009-10 and Rs. 2,11,41,720/- in AY 2011-12) by holding the "merely because the society or trust draws its inspiration for certain charitable activities from religious tenets as long as charitable activities of the society are not confined to the benefits of any particular community, it is entitled for exemption u/s 11 of IT Act, 1961" . 2. The Ld. CIT(A) has erred in law and on facts of the case by holding that merely because the assessee society/ trust based its activities on the basis of a religiou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e society registered u/s 12AA of the Act w.e.f 01.10.1987. It is also not in dispute that in the earlier years, the assessee society has been continuously getting exemption u/s 11 of the Act and since then it has not amended its aims and object. It is also not in dispute that the main source of income of the society is foreign donation. 6. When we examine para 4.0 of assessment order for AY 2009-10, AO has categorically given the detail of application of income which is reproduced for ready perusal as under :- Total Income Fixed Assets during the year Running expenditure Total application Schools Schools 5 40,54,754 16,73,360 55,19,963 71,93,323 College NTC 65,45,833 29,36,596 1,54,72,253 1,84,08,849 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y society/trust cannot be barred from claiming exemption u/s 11 of the Act merely because of the fact that it is imparting Theological courses to its students. Many institutions being run by different minorities and religious trust in India are invariably imparting religious education along with recognized curriculum to make the students better Indian. 10. Even, during the course of assessment proceedings, AO was requested by the assessee trust to visit any of its school or college or orphanage for making discreet enquiry if the assessee society is not carrying out its aims and objects and is into conversion. But instead of basing findings on the fact, AO proceeded on surmises that the activities of the assessee society are not genuine. Du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that, "It is not denied that the society is trying to help the poorest sections of society; but it is taking advantage of their poverty; assessee society is reaching them with the motive to bring them in the vineyard of Lord. The motive is not amelioration of poorest section of Indian community but to attain personal goals of serving Lord which in present context means conversion of unreached people." This goes to prove that when education is being imparted to the lowest strata of the society at school or college level without having any single instance of forced conversion pointed out by the AO, the entire findings of the AO are based upon conjectures and surmises. 14. Moreover, in AYs 2006-07, 2007-08 and 2008-09, assessee society ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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