TMI Blog2018 (7) TMI 2329X X X X Extracts X X X X X X X X Extracts X X X X ..... rdens, gymnasium, to establish and maintain or grant aid to old age homes, orphanages, help to poor, destitute, widows and aged people, to establish and maintain institutions for physically handicapped people, to grant relief to the victims of natural calamities, to construct and manage cemeteries, murdghats and burial grounds besides other charitable objects etc. for the public at large and not confined to any caste, creed, colour, religion or sex. Looking to the overall objectives of the trust we are not in agreement with the finding of the Ld. CIT(E) that it is a religious trust. Hinduism is not a religion but a way of life which has been held by the Constitution bench of the Hon ble Supreme Court. Moreover, the temple and other facilities are created not for the particular community but for the public at large. Therefore, the conclusion that it is meant for a particular religion is wrong. The case of the assessee is supported by the decision of the co-ordinate bench of the Tribunal in the case of Shiv Mandir Devsttan Panch Committee Sanstan Nagpur vs. CIT-1 [ 2012 (11) TMI 352 - ITAT NAGPUR] wherein the co-ordinate bench has held that Hindu is a way of life but not a reli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to a section of society. The object pointed out in the notice is in fact beneficial to section of the public which is in object of the general public utility. In the said object clause section of the public being Hindu. It is submitted that, the word Hindu itself does not signify any religion and it is only an identification of group of people who worship the Hindu idols such as lord Krishna being one of them. The larger Constitution Bench of the Supreme Court have observed that Hinduism is way of lift and not a religion . The clause 3 a, b only refers to and managing Hindu temple in Mathura and to after performing rites as per Shastras to install deity of Lord Krishna. This is for the benefit for the public at large. In the country like India, wherein different group of people follows different religion like Hindu, Christians, Muslims, Jams, all of them are part of the public at large arid their temple. Mosque, Church are not restricted to particular religious community as being made out. The clause 3p and 3r refers to discourses and providing accommodation to all such persons who promote Hindu discourses. It mentions all religious priest gurus. It does not restrict to any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... expenses are to be made. The objects of the trust as per the trust deed are to run schools, literature, scholarship to students, librarian reading room build cemeteries, maintenance of gaushalas, orphanage, gardens, gymnasium etc. The trust deed specifically provides that all these facilities are provided by way of charity without any distinction as to caste, colour, race, creed or sex and it is for the benefits of all public at large. The Ld. A.R. relied on a series of decisions in defense of his arguments namely Shiv Mandir Devsttan Panch Committee Sanstan Nagpur vs. CIT-1, Nagpur in ITA No.223/Nagpur/2009 Shri Radha Raman Niwas Trust in ITA Nos.541 542/Agra/2012. Finally, the Ld. A.R. prayed before the Bench that since the trust was constituted for the purpose of charitable purposes for the benefit of public at large as stated hereinabove, therefore the Commissioner should be directed to grant registration as charitable trust. 5. The Ld. D.R., on the other hand, relied heavily on the order of Ld. CIT(E) and submitted that the first and foremost objective of the trust was to build and manage the Hindu temple at village Ganthovli, Madhura and install the idol of Shri Krish ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h and maintain or grant aid to old age homes, orphanages, help to poor, destitute, widows and aged people, to establish and maintain institutions for physically handicapped people, to grant relief to the victims of natural calamities, to construct and manage cemeteries, murdghats and burial grounds besides other charitable objects etc. for the public at large and not confined to any caste, creed, colour, religion or sex. Looking to the overall objectives of the trust we are not in agreement with the finding of the Ld. CIT(E) that it is a religious trust. Hinduism is not a religion but a way of life which has been held by the Constitution bench of the Hon ble Supreme Court. Moreover, the temple and other facilities are created not for the particular community but for the public at large. Therefore, the conclusion that it is meant for a particular religion is wrong. The case of the assessee is supported by the decision of the co-ordinate bench of the Tribunal in the case of Shiv Mandir Devsttan Panch Committee Sanstan Nagpur vs. CIT-1 (supra) wherein the co-ordinate bench has held that Hindu is a way of life but not a religion. The operative part of the said order is reproduced as un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r gods, a particular system of faith and worship. It means the trust should not be for the benefit of any particular group of persons having the common belief in worshiping of superhuman controlling power or having common system faith and worship. If the trust is for the benefit of any particular religious community, it would include the advancement, support or propagation of a religion and its tenants, it could be said that a trust has violated the condition No. (iii) of section 80G(5). The objects as has been pointed out by CIT, nowhere talks of advancement, support or propagation of a particular religion, worshipping of Lord shiva, hanumanji , goddess Durga and maintaining of temple, in our opinion, cannot be regarded for the advancement support or propagation of a particular religion. No evidence or material was placed on record or brought before us by the learned DR which may prove that these object relate to a particular religion. No doubt the DR argued that it relate to Hindu Religion but in our opinion it is not so. Lord shiva, Hanumanji, goddess Durga does not represent any particular religion, they are merely regarded to be the super power of the universe. 11. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n nature by the CIT(A). The object clause of the trust reads as under: Worship of Lord Shiva. Hanumanji, Goddess Durga and maintaining of temple. The celebrate festivals like shivratri. Hanuman Jayanti, Ganesh Utsav. Makar Sankranti renovation and maintenance of temple. To make available temple for general public and to provide facilities for the public visiting temple. Balance fund, if any after utilizing for the above mentioned objects, may be utilized for education, social and the cultural activities. To conduct nursery school, sports club hostels and other activities. To help poor children for education. To provide medical and for poor. To help the peoples affected by natural calamity. Now the question arise whether these objects can be regarded to be of religious nature and the expenditure incurred for the fulfillment of these objects can be said to have been incurred for the benefit of particular religion. 9. The charitable purpose has been defined u/s2(15) of the Act. The definition of charitable purpose is inclusive one. It includes relief of the poor, education, medical relief, and the advancement of any other object of general public utility. The objects as enu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in God or in any intelligent first cause. A religion undoubtedly has its basis in a system of belief or doctrines which are regarded by those who profess that religion as conducive to their spiritual well being, but is will not be correct to say that religions is nothing else but a doctrine or belief. A religion may not only lay down a code of ethical rules for its followers to accept, but it might prescribed rituals and observances, ceremonies and modes of worship which are regarded as integral parts of a religion, and these forms and observances might extent even to matters of food and dress. No material or evidence has been brought on record by the department which may prove that any person coming. Worshipping and maintaining the temple has to follow a particular code of ethical rules and has to carry out the prescribed rituals and observances, ceremonies and modes of worship. The entry is not restricted to a particular group of persons. Any body whether want to worship or not and want to maintain or not can come to the temple and avail of all the facilities available to the profit at large. Therefore, these objects cannot be regarded to be the religious objects. In our opinio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alled Hindu religion has been called for convenience. CIT must be aware of that the Hindu consists of a number of communities having the different gods who are being worshipped in a different manner, different rituals, different ethical codes. Even the worship of god is not essential for a person who has adopted Hinduism way of life. Thus Hinduism holds within its fold men of divergent views and traditions who have very little in common except a vague faith in what may be called the fundamentals of the Hinduism. The word 'community' means a society of people living in the same place. Under the same laws and regulations and who have common rights and privileges. This may apply to Christianity or Moslem but not to Hinduism. Therefore, it cannot be said that Hindu is a separate community or a separate religion. Technically Hindu is neither a religion nor a community. Therefore, expenses incurred for worshipping of Lord Shiva. Hanuman, Goddess Durga and for maintenance of temple cannot be regarded to be for religious purpose. Under these 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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