TMI Blog2018 (3) TMI 1903X X X X Extracts X X X X X X X X Extracts X X X X ..... ince 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. Application of income of the assessee trust tabulated shows that the primary object of the assessee society is to run the school, college and orphanage and has applied major portion of its income on the same. There is no material or data on record to prove if the assessee society under the garb of running school and colleges applied for affiliation with ICSE and UGC has converted Indians into Christianity, particularly, when from the aims and objects of the assessee society it is apparently clear that it is imparting education and providing help to the orphans without any discrimination on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on u/s 11. As donors might have donated money to the assessee society in the belief that they were propagating and promoting Christianity but the assessee society has confined its activities to the aims and objects laid down in the Memorandum of Association and the assessee society is imparting secular education and as such, provisions contained u/.s 13(1)(b) are not attracted and found the assessee society eligible for exemption u/s 11 of the Act. So, we find no illegality or perversity in the findings returned by the ld. CIT (A), hence both the appeals filed by the Revenue is hereby dismissed. - ITA No. 235, 236/Del./2015 - - - Dated:- 16-3-2018 - SHRI B.P. JAIN AND SHRI KULDIP SINGH, JJ. ASSESSEE BY : Shri George Koshi, Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der section 12AA of the Income-tax Act, 1961 (for short the Act ) w.e.f. 01.10.1987 with object to open school, colleges, orphanage and destitute home in Uttara Khand and Uttar Pradesh. However, during the course of assessment Assessing Officer proceeded to conclude that activities carried out by the society are not charitable as per section2(15) of the Act as the assessee had applied its income to a particular community and thereby withdrew the exemption u/s 11 of the Act by invoking the provisions contained u/s 13(1)(b) of the Act and assessed the total income of the assessee society at ₹ 99,13,305/- and ₹ 2,11,41,719/- for AYs 2009-10 and 2011-12 respectively. 3. Assessee society carried the matter before the ld. CIT (A) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1,84,08,849 Hospitals Nil Orphanages JJBVK, Pathri - 1,54,900 14,46,637 16,01,537 Asylums Nil - - - - Destitutehomes Nil - - - - Handicraft institutions Nil - - - - Mechanical institutions Nil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. During the assessment proceedings, it is categorically brought on record by the assessee trust that i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y; 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 has been found eligible by the Revenue authorities to claim exemption u/s 11 of the Act and s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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