TaxTMI 
TaxTMI 
2020 (6) TMI 2
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.... for public at large whereas Jain temple is open for all the communities. 3. That in the facts and under the circumstances of the case the learned Commissioner of Income Tax (Exemption) [CIT(E)] erred in facts and also in law in forming the opinion that proper documents of ownership of temple not provided whereas ownership certificate issued by Municipal Council, Ganj Basoda was produced as the temple is about 300 years old and the new land for expansion of temple has been purchased in the name of trust. 4. That in the facts and under the circumstances of the case the learned Commissioner of Income Tax (Exemption) [CIT(E)] erred in facts and also in law in differentiating between Object and Area of operation as Point No.5 of Trust deed is area of operation and not Object of the Trust. 5.The appellant prays to seek leave to add or amend any grounds of appeal, if necessary in the interest of justice under law. 3. Brief facts of the case as culled out from the records are that the assessee is a Trust registered with Registrar of Public Trust dated 11.12.2009. T o verify the objects and activities of the applicant and to ascertain the fulfillment of the co....
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....s that if the objects of the trust are for charitable as well as religious purposes then the registration u/s 12AA of the Act should not be denied on the premise that the trust is working for a particular religious community. 6. Per contra Ld. Departmental Representative vehemently argued supporting the orders of lower authority. 7. We have heard rival contentions and perused the records placed before us and carefully gone through the documents filed in the paper book. Perusal of trust deed shows that the objects of the trust are both religious and charitable in nature and the trust deed refers to particular Jain community and maintenance of old Jain temple but apart from this the objects also includes providing medical relief to both human beings, birds and animals. The objects also includes providing place for meditation. As regards the issue raised by Ld. CIT(Exemption) about the ownership of the temple by the said trust, we observe that the temple is 300 year old Jain temple. The Municipal Council of Ganj Basoda, District Vidisha has issued a certificate bearing No.323 dated 14.9.18 mentioning that the temple has been allotted the building/land Sl.No.225 in Ward 22 and th....
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....dministrative requirements relating thereto. 5. To arrange residence and discourses of Sadhus Sadhvis of Jain Shewatamber Murtipujak and to take up all the relevant activities to provide necessary services to them. 6. All the families who believe in tradition and philosophy of Shwetamber Murtipujak are to be encouraged for inter-se cooperation, secularism and create fruitful belief and understanding and to take up the activities for their protection and benefit similarly to sort out all the disputes relating to religion or social issues. 7. To create, encourage, propagate inter-se co-operation, co-living and feeing of co-living in the community of entire public at large. 10. The Commissioner while considering the application for grant of registration under section 12A of the Act, was of the view that the prime thrust of trust was to provide for the benefit of a particular religious community and further, the activities carried on by the assessee i.e. hiring of Dharmshala was not a charitable object. The assessee claimed that it was organizing blood donation campaigns, medical check-up campaigns, etc. in its Dharmshala. However, the Commissioner n....
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....e Tribunal in JITO-Pune Chapter Vs. CIT (supra), had considered the issue of grant of registration under section 12A of the Act, it was observed by the Hon'ble Gujarat High Court that where the objects of the trust were not only to propagate Jainism or help and assist maintenance of temples, Sadhus, Sadhvis, Shraviks and Shravaks, and other goals are also set out in the trust deed, the trust was a charitable as well as religious trust and section 13(1)(b) of the Act would not be applicable. The Hon'ble High Court has held as under:- "5. The question, that what should be the principle adopted and whether Jainism is a lifestyle or a religion, would lose much of its importance in view of the judgment of this Court in the matter of CIT vs. Barkate Saifiyah Society (supra). If Jainism is accepted to be a religion and from the covenants of the trust deed it can be spelt out that not only to propagate Jainism or help and assist maintenance of the temple, Sadhus, Sadhvis, Shraviks and Shravaks, yet other goals are set in the trust deed, then the trust would become a charitable trust, so also a religious trust or it can be addressed as a charitable religious trust, and, if ....
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....analysis of these objects in the backdrop of fiscal jurisprudence which would illuminate the purpose behind creation or establishment of the trust for either religious or charitable or both religious and charitable purpose. Therefore, the High Court had erred in refusing to interfere with the observations of the Tribunal in respect of the character of the trust on the grounds that they were pure findings of fact. (ii) That the objects of the assessee-trust were not indicative of a wholly religious purpose but were collectively indicative of both charitable and reli- gious purposes. Although objects (c) and (f) which provided for activities completely religious in nature and restricted to the specific community of the assessee-trust were objects with religious purpose only, the fact that the other objects traced their source to the Holy Quran and resolved to abide by the path of godliness shown by Allah would not be sufficient to conclude that the entire purpose and activities of the trust were purely religious in colour. The objects reflected the intent of the trust as observance of the tenets of Islam, but did not restrict the activities of the trust to religious obligati....
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....n view of the above said proposition laid down by the Hon'ble Supreme Court, the objects of the trust are to be looked into and those objects can be either charitable or religious in nature or both charitable or religious in nature. The question which arises for consideration before us is whether the trust whose objects were religious as well as charitable would be entitled for registration under section 12A of the Act. Looking at the objects of the trust, we find that one of the objects of the assessee trust was to build a temple, prayer hall and maintain the same and further object was to set up a religious library, maintain it and propagate Indian culture and inculcate and study all the cultures of all the religion. Further, to take up research on religious, social and educational in order to uplift the public at large. The objects Nos.3 to 5 of the Trust Deed were admittedly for the propagation of philosophy of Shri Jain Shwetamber Murtipujak. However, object No.7 was to create, encourage and propagate inter-se cooperation, co-living and feeling of co-living in the community of entire public at large. The objects of the assessee trust thus, reflect the activities to be carr....