TaxTMI 
TaxTMI 
2015 (7) TMI 1328
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....society's 'Aims' and 'Objects', as well as the fact that its membership, governed by clause 4 of its Charter, is restricted to Priests incardinated in the Diocese of Buxar and member of the religious order/congregations, held it to be established or formed for the benefit of a particular religious community, i.e., the Christian community, so that section 13(1)(b) of the Act, which reads as under, is attracted and, accordingly, denied registration, leading to the present appeal by the assessee: '13. (1) Nothing contained in section 11 or section 12 shall operate so as to exclude from the total income of the previous year of the person in receipt thereof- (a) .................. (b) in the case of a trust for charitable purposes or a charitable institution created or established after the commencement of this Act, any income thereof if the trust or institution is created or established for the benefit of any particular religious community or caste.' [emphasis supplied] 4. We have heard the parties, and perused the material on record. 4.1 The assessee's case as made before us, was that it is both, i.e., a charitable as well as a religious socie....
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....y in its own institutions or other institutions and to provide such personnel with residential accommodation, and equip them suitably with necessary facilities for their work and study and to maintain them during the period of training either free of cost or for a consideration. vii. To provide for the training and formation of priests; religious and lay persons for the more effective service of the Christian Community and of the people at large especially those belonging to the weaker sections of the society. viii. To diffuse useful knowledge and information, human values and ideals through the medium of newspapers, films, journal, bulletins, audio visuals and other means of communication. ix. To organize, promote, contribute and assist in social, economic, and cultural programmes aimed at promotion of social, religious, cultural and economic life and welfare of all persons and especially of the weaker sections of the Society. x. To initiate, promote, and support projects and programmes aimed at preservation and promotion of a healthy secular, human and ecological environment. xi. To render assistance to victims of natural calamities su....
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....tion of Christianity or the Christian religion, much less expressed in a manner so as to bestow upon it a religious character, but only to serve the said community in particular. Even if we were to consider the three object clauses which stand singled out and impugned by the ld. CIT, the same nowhere speak of or advert to any object of a religious purpose but only of a charitable purpose. Discussing each of the said clauses afore-referred, the first, Clause 3(i), speaks of establishment of different institutions for the service and welfare of the people, i.e., states of the establishment of different institutions through the modality or instrumentality of which it intends to operate for the welfare of the society or serve the people. Clause 3(ii) speaks of educational and vocational training through the establishment and administration of different types of educational institutions, including professional training institute, i.e., concerns education. Clause 3(vii) speaks of training of different functionaries for the service of the community at large and especially people belonging to the weaker sections of the society. None of these or the other clauses of the object clause of its....
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....rmeate the assessee's objects, nay, Charter. The assessee-society; its name; condition of its membership; its objects, all read in conjunction and in harmony, clearly bring out the intent to serve the Christian community in preference to others, who are though not excluded, i.e., to the Christian community as being the intended beneficiary. It is nobody's case that s. 13(1)(b) implies, or that the said provision mandates a total exclusion of all other categories, i.e., other than the preferred religious community. The word 'only' cannot be imported in s. 13(1)(b), i.e., prior to the words 'for the benefit' therein. Casus omissus cannot be lightly inferred (refer: Padmasundara Rao (Decd.) vs. State of Tamil Nadu [2002] 255 ITR 147 (SC)). Then, again, what prevents a trust/institution, expressly for the benefit of a particular religious community, in-as-much as it seeks to protect, serve and promote its interest, cater only thereto. That is, it cannot be said to violate the terms or the mandate of its charter when it, through its projects, programs or other undertakings, serve only the interest of the said particular community, even as other communities are not excluded. People drawn....