TaxTMI 
TaxTMI 
2016 (2) TMI 569
X X X X Extracts X X X X
X X X X Extracts X X X X
....hools, Higher Secondary Schools, Colleges, Technical Educational School, Agricultural and industrial school, Library, Stitching Classes, Or to give finance/loan to any organization , Or to give Scholarships to the students Studying in any such school, colleges, or to run hostels, Kenya Chhatralayas, Or to help institutes running such activities, or to help poor students in any manner. (2) Trust will start hostel, girl's school, religious temple, etc. Trust will also provide financial assistant to other similar organizations. (3) The students who are taking education in Gujarat state will be provided with scholarships or financial assistant. (4) The above said activities shall not be made for the purpose of earning profit." 3. The assessee applied for section 80G registration before the CIT(E) on 09-10-2014. It was required to file all necessary details as per law. The CIT(E) found its objects inter alia providing for puja of bhagwan, carrying out religious discourses and bhajans, regular satsang and looking after and maintenance of haveli (mandir) to be of purely religious nature. He took notice thereof, quoted relevant provisions enshrined in section 80G referred to var....
X X X X Extracts X X X X
X X X X Extracts X X X X
....issue as to whether the assessee can be held to be a religious trust not entitled for 80G registration or not. We have already summarized arguments of both the parties. We deem it appropriate to come to relevant provision i.e. 80G(5) up to explanation 5 to 80G(5D). Section 80G(5)(III) envisages that the impugned registration is not to be granted in case the institution or fund in question is expressed to be for the benefit of any particular religious community or caste. We observe that the same takes care of Revenue's argument that once the assessee is registered for religious trust it is not entitled for the registration in question. We are of the opinion that not only it has to be proved the trust to be of religious in nature but also it must be expressed to be for the benefit of a particular religious community or caste. We come to assessee's objects and find that there is no such religious community or caste expressed therein. Therefore, this clause (iii) to section 80G(5) is not expressly applicable in the instant case. The Revenue at this stage draws our attention to assessee's objects mentioning satsang, temples etc. We find that a co-ordinate bench of the tribun....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n any part of India or under section 253 of the Companies Act, 1956 (1 of 1956), or is a University established by law, or is any other educational institution recognised by the Government or by a University established by law, or affiliated to any University established by law, or is an institution financed wholly or in part by the Government or a local authority; and (vi) in relation to donations made after the 31 st day of March, 1992, the institution or fund is for the time being approved by the Commissioner in accordance with the rules made in this behalf: Provided that any approval shall have effect for such assessment year or years, not exceeding five assessment years, as may be specified in the approval." 6. From the perusal of the aforesaid section, it is apparent that section 80G of the Act provides for deduction in respect of the donations made by the tax payers to certain trust or institution. These trusts or institutions have to comply with the condition as laid down u/s. 80G(5)(i) to (v) of the Income-tax Act. By Finance Act, 1991, the deduction under the provisions of section 80G for any fund or Institution not specifically mentioned is allowed if it is approve....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he Income-tax Act. The Explanation 3 to this section lays down that charitable purpose does not include any purpose the whole or substantially whole of which is of a religious nature. The main objection of the CIT is that the objects as enumerated in the trust deed are religious and the expenditure has been incurred for religious purposes. He has also noted that a trust or institution is permitted to incur an expenditure not exceeding to 5% of his total income in the previous year for religious purpose so that it may not contravene the condition No. (ii), as stipulated u/s. 80G(5) of the Act. 8. We have gone through the relevant clauses which have been regarded to be religious in 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. To celebrate festivals like Shivratri, Hanuman Jayanti, Ganesh Utasav, 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 activitie....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ion,, 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 case of Commissioner of Hindu Religious and Charitable Endowments Madras v. Sri Lakshmindra Thirtha Swamiar 1954 SCJ 335, 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 b....
X X X X Extracts X X X X
X X X X Extracts X X X X
....hat the assessee-trust is wholly or substantially for the religious purpose. There is no allegation on the part of the revenue that the whole or substantially whole of the object of the trust is to propagate or advance support to a particular sect. We may observe that Hinduism is a way of life of a civilized society. It as such is not a religion. In this regard we rely on the case of T.T. Kuppuswamy Chettiar v. State of Tamil Nadu [1987] 100 LW 1031 in which it was held "The word "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 ....