2014 (5) TMI 815

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....Smt. Asha Vijayaraghavan, Judicial Member: This appeal by the Revenue is directed against the order of the Commissioner of Income-tax(Appeals) IV, Hyderabad dated 6.9.2013 for the assessment year 2008-09. 2. Grievance of the Revenue in this appeal is against the action of the CIT(A) in holding that the assessee is entitled for exemption under S.11 of the Income-tax Act, 1961. 3. Facts in brief ....

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....definition of charitable activities under S.2(15); and further noting that the expenditure had been incurred mainly on addition to fixed assets useful for the above purpose, like computers, electronic postage meter, franking machine, etc. and the unspent amount had been maintained in deposits in IOB, etc. held that the assessee is not eligible for exemption under S.11 of the Act. He further noted ....

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....the objects of the assessee. He accordingly held that S.11 applies as much to religious activities, as observed by the Assessing Officer, as to the charitable activities, as defined in S.2(15) of the Act, and consequently, assessee is entitled to exemption under S.11 of the Act. 5. Aggrieved by the order of the CIT(A) Revenue is in appeal before us. 6. We heard both sides and perused the orders ....

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....to the claim for exemption. We are supported in this behalf by the decision of the jurisdictional High Court in the case of Social Service Centre (250 ITR 39), wherein it has been held as follows- "Donation to a church or construction of a church is not a purpose which is not of general public utility. Therefore, the contention of the Department that the expenditure on religious activity could no....