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TMI Blog2025 (5) TMI 1552X X X X Extracts X X X X X X X X Extracts X X X X ..... failed to substantiate that the donations are received with specific directions from the donor. 2. Whether on the facts and circumstances of the case and in law, the NFAC has erred in holding that by specifying on the Hundi that the Kanika would be for corpus of the Samsthan, ignoring the fact that the such mentioning by the assessee trust does not satisfy the conditions mentioned u/s 11(1)(d) of the Act. 3. Whether on the facts and circumstances of the case and in law, the NFAC has erred in allowing the donation of Rs. 84,32,908/- under head 'moolnidhi' as corpus donation u/s 11(1)(d) of the I.T. Act, ignoring the fact that the assessee trust had failed to substantiate that the donations are received with specific directions from the donor. 4. Whether on the facts and circumstances of the case and in law, the NFAC has erred in holding that the offerings made by the devotees are made in specific platter and is specifically kept for 'moolnidhi' i.e. corpus, ignoring the fact that the such mentioning by the assessee trust does not satisfy the conditions mentioned u/s 11(1)(d) of the Act. 3. Facts of the case are that the assessee Trust, is an ancient Religious Institution whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o keep at least one Hundi in front of the Deity for Mooladhana Kanike (Corpus Donation), for utilizing the said Kanike (Corpus Donation) amount for capital expenditure and major periodical and non-recurring expenditure. This is warranted in terms of the custom and usage, prevailing in the Samsthan, from time immemorial. As per the customs and traditions followed by the Samsthan, the Math is bound to conduct at periodical intervals various religious rituals like Homa, Havana and different poojas etc. to meet the spiritual requirements of the Math and the devotees. Repairs and maintenance of building, various ornaments, Vahana such as Pallike (Palanquin), Ratha (Chariot) etc and various rituals followed are also required to be conducted. These rituals/ repairs etc., require huge expenditure and they are not part of the daily rituals/repairs of the Branch Maths. So, the system of keeping Hundis in Maths, as dictated by the wisdom of our revered senior Gurus in the Guru Parampara, who prescribed for providing of Mooladhana Hundi (Corpus Fund Hundi) has been in vogue from the earliest times. Accordingly, such Hundis are kept in the Maths. Further, since the number of devotees are huge a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A Nos. 278 to 282/ Bangalore/2013 dt. 13.11.2013(Kar), ITAT Mumbai Bench (SMC III) in the case of ITO Vs Diamond Jubilee Trust ITA Nos. 1955 and 1956(MUM) of 1998, March 5, 2001 (2002 120 Taxmann 86 (MUM.) (MAG.), ITAT Agra Bench in the case of ITO (Exemptions), Agra Vs M/s Shri Girraj Sewak Samiti, Danghati, Goverdhn Mathura ITA Nos. 30 to 33/Agra/2017 dt. 09.03.2018,Hbl. ITAT Chandigarh Bench in the case of Shree Mahadevi Tirath Sharda Ma Seva Sangh Vs ITO 133 TTJ (UO) 157 (Chd). 6. We have given a thoughtful consideration to the entire gamut of issues involved and find sufficient force in the contentions of the ld.AR. The ld.CIT(A) has duly taken into consideration the relevant facts and deleted the addition. We do not find any infirmity in the order. We also find that the department has been accepting the treatment given by the assessee to these donations in the past without raising any questions. In the year under consideration, the AO has taken a divergent view though he did not bring on record any distinguishing feature so as to justify adopting such view. Though the principles of res judicata is not attached since each assessment year us separate in itself, there ought to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the manner in which specific direction is to be made for Corpus Donation has not been laid down in the Act. Further, these voluntary contributions specifically offered by the Devotees as paadapooja kanika, by tradition and practice, have been treated by the Samsthan as donation to the corpus for all these years and the Department has also accepted this stand for all the earlier years. Hence, considering these facts and case laws relied on by the assessee, the addition made in this regard was deleted by the ld.CIT(A). 8. Before us, the ld.AR has made a detailed submission stating that Padapooja Kanika represents offerings made by the devotees for the Padapooja to the Swamiji, which signifies paying obeisance to the Guru and invoking the Divine Blessings. The Samsthan is a Dharmapeetha of GSB community headed by a Spiritual Guru, the Matadhipathi to propagate the tenets of Sanatana Dharma and foster spiritual knowledge for the Dharmic upliftment and spiritual progress of the community. The amount so collected every day at the Head Quarters at the camp of His Holiness Swamiji has, by tradition, been treated as donation to the Corpus Fund for developmental work of the Samsthan and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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