TMI Blog2023 (1) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... he present case. The impugned conclusion of the learned CIT(E) that teaching of Vedas involve offering worship and prayer to God is not correct and bereft of any reason. The assessee only teaches the students how to recite the Vedas. There is a particular method of pronunciation of Vedas with Swaras attached to it. The recitation and pronunciation of Vedas is what is taught by the assessee-Trust. It is like teaching any other Sanskrit literature. The teaching of Vedas does not involve offering worship and prayer to God as held by the CIT(E). There is no object or activity of worship or prayer to God as contended by the CIT(E). The CIT(E) is also not an authority to conclude what teaching of Vedas involve. Hence, the decision of the Supreme Court in Upper Ganges Sugar Mills Ltd v CIT (supra) is not applicable to the facts of the present case. The assessee-trust has carried on other charitable activities in the nature of relief of poor. The Vedic Scholars were identified and felicitated irrespective of their caste, creed or religion. The Trust has given financial assistance to various people, irrespective of caste, creed or religion, involved in Indian Heritage Education. During C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ollows: The assessee is a trust formed on 05.06.2020. Certain clauses of the trust deeds were amended in order to confirm to the requirements of the Income-tax Act, vide amendment deed dated 29.08.2022. The trust was formed by renowed Vedic Scholars with the main objective of teaching, imparting, spreading and encouraging the knowledge of Vedic Education in all possible manner. The assessee-trust filed an application for registration u/s 12A and for approval u/s 80G of the I.T.Act. The approval u/s 80G of the I.T.Act was rejected by the CIT(E) by holding that the assessee was primarily a religious trust. For identical reason, the CIT(E) granted registration u/s 12A of the I.T.Act confining the assessee as a religious trust. 4. Aggrieved by the orders of the CIT(E), the assessee has filed these appeals before the Tribunal. The assessee has filed two sets of paper book, one enclosing therein the case laws relied on and the other enclosing therein the trust deed dated 05.06.2020, the amended trust deed dated 29.08.2022, the application for registration u/s 12AA, the application for grant of approval u/s 80G, the audited financial statements, communication issued during the cours ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... VEDAS; (b) To spread vedic education, vedic chanting and its knowledge. to encourage and teach the tradition of Vedic Chanting in India which has been declared and notified by the UNESCO (United Nations Educational, Scientific and Cultural Organization) in the Intangible Cultural Heritage List (Proclaimed in 2003 and Inscribed in 2008); (c) To protect, preserve, teach, spread and encourage the knowledge of Indian heritage and culture contained in various Dharma Granthas, Dharma Shastras, Sutras, Shruti, Smruti, Puranas etc.; (d) To teach, impart and encourage YOGA; (e) To teach, impart and encourage the learning of Sanskrit; (f) To support the Schools or Institutions having Indian Heritage Education; (g) To encourage students of studies having Indian Heritage Value; (h) To financially support the deserving students, teachers and scholars involved in learning of Indian Heritage Education; (i) To financially support the deserving students, teachers and scholars, involved in learning of Indian Heritage Education, for their modern education; (j) To help in building the infrastructure to teach modern education to those pursuing traditional I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ic seers (Rishis) who devised means of protecting and preserving the text of Vedas letter by letter, with all their accessories. Vedic mantras have accents (Swara) which preserve its original form of word- construction. 8. After the formation of the Trust, the assessee conducted various workshop to disseminate the knowledge of Vedas. General public irrespective of caste, creed, gender or religion were invited to witness the said events and to know the significance and importance of Vedas. The Vedic Scholars were identified and felicitated irrespective of their caste, creed or religion. The assessee-trust has given financial assistance to various people, irrespective of caste, creed or religion, involved in Indian Heritage Education. Trust conducts teaching of Vedas by various scholars to students, working people, retired persons etc. irrespective of caste, creed, religion. The trust has conducted the vedic classes by going to the houses of all interested people irrespective of caste, creed, gender or religion and has taught them the importance of Vedas. During Covid, the trust provided financial assistance to the poor Vedic scholars and distributed food kit, cloths, medicines f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch we shall deal later. 11. It is settled principle that Hinduism is a way of life and not a religion. The Hon ble Madras High Court in TT Kuppuswamy Chettiar and others v State of Tamil Nadu (1987) 100 LW 1031 held as under:- The word Hindu itself has not been defined in any of the texts, nor in any of the judge made laws. The definition of a Hindu is also not available in the ancient texts. Even the renowned author of the Hindu Law, viz., Mulla has not defined the word Hindu . According to the Concise Oxford Dictionary, Hindu means adherent of Hinduism; whereas the Chambers Dictionary defines Hindu as a member of any of the races of Hindustan or India, a believer in a form of Brahmanism. A perusal of the history shows that the name Hindu was given by the British authorities while dispensing justice with reference to the inheritance, partition, marriage and other personal laws of the inhabitants of this nation who are not Muslims, Christians, Buddhists, Jains. The British Administrators sought the help of the local English knowing Sanskrit pundits who quoted widely the Vedas and Smritis (collection of precepts handed over by Rishis or sages of antiquity in Sansk ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e abstract these terms are indicative more of a way of life of the Indian people and are not confined merely to describe persons practising the Hindu religion as a faith. Considering the terms `Hinduism' or `Hindutva' per se as depicting hostility, enmity or intolerance towards other religious faiths or professing communalism, proceeds form an improper appreciation and perception of the true meaning of these expressions emerging from the detailed discussion in earlier authorities of this Court. 13. The Hon ble Allahabad High Court in CIT v Sri Radha Raman Niwas Trust [2014] 42 taxmann.com 77 affirmed the findings of the Tribunal, which held that to carry sewa puja of Sri Giridhari Ji and carry Akhand Naam Sankirtan uninterruptedly in Aashram is one type of meditation and yoga and is a charitable activity under section 2(15) of the I.T.Act. The High Court held that unless it was proved that the above activities was for any particular community or group of persons, it cannot be a ground to reject the registration u/s 12A and approval u/s 80G of the I.T.Act. 14. The Tribunal in Shiv Mandir Devsttan Panch Committee Sanstan v CIT [2012] 27 taxmann.com 100 (Nagpur Trib) r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me to the temple and avail of all the facilities available to the public at large. Therefore, these objects cannot be regarded to be the religious objects. In our opinion, until and unless the activities for which the trust is established, involve the activity religious purpose, it cannot be said that the assessee has not complied with the condition No. (iii) enumerated u/s. 80G(5) of the Act. 12. Even we noted that all the building maintenance expenses, free food expenses and festival, prayer and daily expenses cannot be regarded to be the one incurred for religious object, even if the object is regarded to be religious one. It is not denied that in the building the assessee was carrying yoga centre, tailoring training centre as well as food for the needy and optical centre for the poor. 13. Explanation 3 to section 80G(v) states that in this section, charitable purpose does not include any purpose the whole or substantially the whole of which is of a religious nature. This explanation takes note of the fact that an institution or fund shall be for a charitable purpose and may have a number of objects. If any one of these objects is wholly or substantially wholly of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to be for religious purpose. Under these facts and circumstances, we are of the view that the CIT is not correct in law in not allowing the approval to the assessee trust u/s. 80G of the Act. We accordingly, set aside the order of the CIT and direct the CIT to grant approval to the assessee-trust u/s. 80G(5)(vi) of the Act. 15. The ITAT Bangalore bench in M/s Sri Channamallikarjuna Trust Committee Gangavathi v CIT (E) ITA No 1829/Bang/2018 (order dated 4.5.2022) explained the difference between charitable purpose and religious purpose and held as under:- 13. In sections 11, 12 13, a distinction has been drawn between 'charitable purpose' and 'religious purposes', but there is no definition of the term 'religious purpose' in the Act. Generally interpreted, it would encompass within its fold all institutions or funds, which are for the advancement, support or propagation of a religion and its tenets. How religion is to be understood in the context of the Act, has been examined in the case of Dawoodi Bhora Jamat (supra). If the benefit of religious endowments too ensures for the benefit of the public, then the religious trusts/endowments too wil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Income-tax shows that the renewal of registration under section 80G was denied by him to the assessee-trust mainly on three grounds which have already been enumerated by us while narrating the facts of the case in the foregoing portion of this order. At the time, of hearing before us, learned counsel for the assessee has made elaborate submissions to meet all these objections raised by the learned Commissioner of Income-tax while denying exemption to the assessee under section 80G. As rightly pointed out by him, the objects and activities of the assessee-trust relating to propagation of vedic thoughts and philosophy cannot be attributed to any religion as the same are more concerned with the lifestyle of the human beings across the different religions and countries. It gets corroborated from the fact that yoga and self-meditation are being exercised and followed throughout the world by sections of people from different religions and different countries. These activities are thus not confined or attributed to any particular religion and the same, therefore, cannot be regarded as wholly or substantially of a religious nature. Moreover, as per the trust-deed, neither the trust nor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee only teaches the students how to recite the Vedas. There is a particular method of pronunciation of Vedas with Swaras attached to it. The recitation and pronunciation of Vedas is what is taught by the assessee-Trust. It is like teaching any other Sanskrit literature. The teaching of Vedas does not involve offering worship and prayer to God as held by the CIT(E). There is no object or activity of worship or prayer to God as contended by the CIT(E). The CIT(E) is also not an authority to conclude what teaching of Vedas involve. Hence, the decision of the Supreme Court in Upper Ganges Sugar Mills Ltd v CIT (supra) is not applicable to the facts of the present case. 20. The ITAT Jaipur in Shiv Ratan Rathi Foundation v CIT [2012] 20 taxmann.com 221 (JP) followed the decision of the Supreme Court in Upper Ganges and held that organising Bhagavat Katha is a religious activity and therefore Trust would not be granted the approval under section 80G. In the present case as explained above, the Supreme Court decision in Upper Ganges is not applicable and also the assessee-Trust does not have any object of organising Bhagavat Katha . It is only teaching how to pronounce and rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uction under section 80G of the Act in the hands of donor so also in the case of Sri Marudhar Kesari Sthanakwasi Jain Yadgar Samiti Trust (supra) by this Court, those judgments do not advance cause of the revenue. On the other hand, the case laws relied upon by the learned counsel for the petitioner fully support the case of the petitioner when the Courts have consistently held that it is the dominant object of the trust which is important and contribution and expenditure incurred by the petitioner-trust has to be viewed in light of the objects with which charitable trust in question was constituted. 22. In the above judgment, it was held by the Hon ble Rajasthan High Court that approval under section 80G cannot be refused if one particular expenditure was made for repair and renovation of Lord Vishnu s temple and that too by way of contribution to another trust. Relevant observations are as under:- The line of distinction between religious purposes and charitable purposes is very thin and no watertight compartment between the two activities can be established. Unless the objective of the charitable trust in question itself is to spend its income for a particular religion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tration in the status of charitable and religious Trust by holding as under:- Vedas: Universal appeal 4.6 Vedanta is the philosophy which analysed and taught man to be moral consciously. It is the essence of all religions. The Hindu scriptures teach that man is attracted to this earth to learn, more completely in each successive life, the infinite ways in which the Spirit may be expressed through, and be dominant over, material conditions. Slowly but surely, man, throughout the world, including India, across different religions, nationalities and ideologies, with the entering of the atomic age and the expansion of the world mind, is learning these truths. Wisdom garnered by India, the eldest brother among the nations, is a heritage of all mankind. Vedic truth, as all truth, belongs to the Lord and not to India. The Rishis, whose minds were pure receptacles to receive the divine profundities of the Vedas, were members of the human race, born on this earth to serve humanity as a whole. Distinction by race or nation is meaningless in the realm of truth, where the only qualification is spiritual fitness to receive. The time tested scriptures of the world are one in essen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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