Court Rules on Income Tax Exemptions for Broader Hindu Religious Activities; No Personal Benefit to GurudevJi Found.

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....Exemption u/s 11 and 12 - religious activities - violation of Section 13(1)(c) - the activities undertaken by the assessee can be included in the broad conspectus of religious activities and in the context of Hindu Religion, such activities cannot be confined to activities incidental to a place of worship like a temple. - There is no evidence on record to construe that the GurudevJi “has derived any personal benefit” which would justify the Revenue to invoke the provisions of Section 13(1)(c)(ii) to deny assessee the benefit of the expenditure.....