TaxTMI 
TaxTMI 
2014 (3) TMI 850
X X X X Extracts X X X X
X X X X Extracts X X X X
....tration to the assessee under Section 12A of the Act. The ITAT held that Section 24 (iv) of the Delhi Sikh Gurudwara Act, 1971 empowered the Delhi Sikh Gurudwara Management Committee ("the Committee") to constitute a trust for effecting one of its aims and objectives, i.e. provision of medical treatment. 2. The brief facts are that the Committee is constituted under the Act; it had constructed a hospital at Gurudara Bala Saheb. During the hospital's construction, the Committee's President proposed, by a letter dated 4th May, 2006, that the hospital be managed by an independent trust settled by the Committee, whose trustees would be decided upon by the Committee itself. The proposal was accepted, and accordingly, the Guru Harkishen Medica....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s of the trust are to do welfare activities for the benefit of public at large, and more specifically for economically poorer sections of the society, physically challenged persons, persons suffering from any type of physical or mental ailments, old age persons, economically poor students or children in particular, without any profit motive. Further, Clause 35 declares that none of the trust fund or property or its income shall be applied for any other purpose which is not consistent with the aims and objects of the Trust and the provisions of the deed shall be construed accordingly. The Trust, after its constitution, entered into a collaboration agreement with Manipal Health Systems Pvt. Ltd., in terms of which the hospital was to be run b....
X X X X Extracts X X X X
X X X X Extracts X X X X
....under the Committee and their properties or to the convenience of devotees, (v) to provide suitable accommodation and facilities for pilgrims, (vi) to maintain free langars, (vii) to manage the historic and other Gurdwaras, educational and other institutions and their properties in such a way as to make them inspiring centres of the Sikh tradition, culture and religion, (viii) to ensure maintenance of order, discipline and proper hygienic conditions in Gurdwaras, educational and other institutions under its management, (ix) to open free dispensaries, (x) to spread education, especially the knowledge of Punjabi, in Gurmukhi script, (xi) to establish educational institutions, research centres and libraries. (xii) to re....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ave;-vis the powers of the Committee under Section 24. Given this development, i.e. the issue concerning the legality of the Trust having been deciding in a civil proceeding instituted for that purpose, and a judgment in rem having been delivered, this Court is of the opinion that the matter, as regards the present proceedings, stands decided, subject to any further appellate interference with the decision of the Civil Judge. There is no mandate to question or re-appreciate the decision of the Civil Judge in the present proceedings under the limited domain of the appeal under the Income Tax Act, 1961. 7. Furthermore, even on an independent consideration of the facts in this case, it is evident that the Committee is a creation of the stat....