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TMI Blog2025 (5) TMI 1294X X X X Extracts X X X X X X X X Extracts X X X X ..... orship which attracts devotees from all over the area and there is no restriction in respect of the entry and worship. In fact, the temples are open to the general public and no restrictions are imposed by the trust. While doing the activities, the trust is also doing annadanam to all the devotees who are all visiting the temple. The public is permitted through the common entrance and the trust deed also does not contain any restricted clauses such as preventing the public from worship in these temples and taking the annadanam in the temples. The entire income is spent towards the objects set out in the trust scheme and no trustees are getting any benefit from the income and in fact, the incomes were directly spent on the public at large. 3. In fact, the trust has been registered u/s. 12A of the Act and the trust had also meticulously complied with the conditions imposed by the department in order to maintain the registration. Therefore it is the case of the assessee that the trust is a public charitable trust not related to any particular religion or community and the benefits were all spent towards the betterment of the public. Further, it is the case of the assessee that no dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1489/PN/2013 dated 17.08.2015 and the Hyderabad Bench order in ITA No. 357/Hyd/2013 dated 23.08.2013 and prayed to allow the appeal. On the other hand, the Ld.DR relied on the order of the Ld.CIT(E) and contended that the maintenance of temples is of a religious nature and therefore the Ld.CIT(E) had rightly rejected the application. 5. We have heard the arguments of both sides and perused the materials available on record. Before proceeding with the matter let us first consider the orders passed by the various Tribunals on similar facts. 6. In the Nagpur Bench order dated 11/10/2012, the Tribunal had discussed the very same grant of approval u/s. 80G(5)(vi) of the Act since the Ld.CIT(E) had treated the free food expenses and festival prayer and daily expenses related to the religious objects. The Tribunal after elaborately considering the issue in detail and gave the following finding. "8.............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/s. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any particular religion, they are merely regarded to be the super power of the universe. 11. In the case of Commissioner of Hindu Religious and Charitable Endowments Madras vs. Sri Lakshmindra Thirtha Swamiar 1954 SCJ335, Religion has been expressed to mean a matter of faith with individuals or communities and it is not necessarily theristic. There are well known religions in India, like Buddhism and Jainism, which do not believe in God or in any intelligent first cause. A religion undoubtedly has its basis in a system of beliefs or doctrines which are regarded by those who profess that religion as conducive to their spiritual well being, but it 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 extend 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "Hindu" has not been defined in any of the texts nor in judgment made law. The word was given by British administrators to inhabitants of India, who were not Christians, Muslims, Parsis or Jews. The alleged Hindu religion consists of four castes Brahmins, kshatriyas, vaishyas and sudras belonging ultimately to two schools of law, mitaksharas and dayabhaga. There is, however, no religion by the name 'Hindu'. It only shows that so called 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s community. The submission of the Ld. Counsel for the assessee that the appellant trust does not pertain to any particular sect and the temple is open for everyone irrespective of religion, caste, creed or sect could not be controverted by the Ld. Departmental Representative. Further, the Ld.CIT has also given a finding that the trust deed has a few charitable objects also. When the main source of the income of the assessee trust is pooja and utsavs and the income is used for maintenance of the temple building, the salary paid to the Brahmins, in our opinion, should not be considered as part of pooja expenses under the facts and circumstances of the case. Therefore, if the same is excluded from the pooja expenses, the total expenditure on pooja/religious activities will not exceed 5% of the total receipts of the assessee trust as per the chart at para 8 of this order. Further, it is also to be noted that the temple is owned by the Government of Maharashtra to perform pooja of Lord Aryanashwar and to celebrate various utsavs and the trust has also been registered u/s. 12A of the I.T. Act. 14. We find the Hon'ble Rajasthan High Court in the case of Umain Charitable Trust Vs. Union ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ght to freedom of religion is guaranteed in the Constitution under article 25. Therefore, the Revenue could not take such a pedantic and narrow approach that the character of the charitable trust was lost 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. Therefore, the order of the Commissioner was set aside and the petitioner-trust shall be deemed to be registered under section 80G throughout the period after April I, 2004, with all consequential benefits. 15. Since in the instant case the objects of the trust are not entirely religious and since some of the objects are charitable in nature, a finding given by the Ld.CIT himself and since the temple is open to everybody irrespective of caste, creed, sect, colour etc. and since there is no restriction of entry of any particular community and since it has been held that if the Honorarium paid to the Brahmins of the assessee trust is excluded, then there is no violation of the provisions of sub-section 5B of section 80G, therefore, we are of the considered opinion that the assessee trust in the instant case should not be denied the bene ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted to the assessee trust and therefore, it would be eligible to claim exemption under section 11 of the Act. The relevant observations of the Hon'ble Supreme Court are as under:- "(i) that determination of the nature of the trust as wholly religious or wholly charitable or both charitable and religious under the Act is not a question of fact. It is a question which requires examination of the legal effects of the proven facts and documents, that is, the legal implication of the objects of the assessee-trust as contained in the trust deed. It is only the objects of a trust as declared in the trust deed which would govern its right of exemption under section 11 or 12. It is the analysis of these objects in the backdrop of fiscal jurisprudence which would illuminate the purpose behind creation or establishment of the trust for either religious or charitable or both religious and charitable purpose. Therefore, the High Court had erred in refusing to interfere with the observations of the Tribunal in respect of the character of the trust on the grounds that they were pure findings of fact. (ii) That the objects of the assessee-trust were not indicative of a wholly religious pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g to the religious faith of Islam. The activities of the trust though both charitable and religious were not exclusively meant for a particular religious community. The objects did not channel the benefits to any community if not the Dawoodi Bohra community and thus, would not fall under the provisions of section 13(1)(b) of the Act. The assessee-trust was a charitable and religious trust which did not benefit any specific religious community and, therefore, it could not be held that section 13(1)(b) of the Act would be attracted to the assessee-trust and thereby, it would be eligible to claim exemption under section 11 of the Act." 12. In view of the above said proposition laid down by the Hon'ble Supreme Court, the objects of the trust are to be looked into and those objects can be either charitable or religious in nature or both charitable or religious in nature. The question which arises for consideration before us is whether the trust whose objects were religious as well as charitable would be entitled for registration under section 12A of the Act. Looking at the objects of the trust, we find that one of the objects of the assessee trust was to provide Ambulance facility ..... X X X X Extracts X X X X X X X X Extracts X X X X
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