TaxTMI 
TaxTMI 
2018 (3) TMI 1903
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....ned orders, both dated 07.10.2014 passed by Ld. CIT(Appeals)-I, Dehradun qua the assessment years 2009-10 & 2011-12 respectively on the identical grounds inter alia that :- "1. The Ld. CIT(A) has erred in law and on facts of the case by allowing relief (of Rs. 99,13,305/- in AY 2009-10 and Rs. 2,11,41,720/- in AY 2011-12) by holding the "merely because the society or trust draws its inspiration for certain charitable activities from religious tenets as long as charitable activities of the society are not confined to the benefits of any particular community, it is entitled for exemption u/s 11 of IT Act, 1961" . 2. The Ld. CIT(A) has erred in law and on facts of the case by holding that merely because the assessee society/ ....
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....ase. 5. Undisputedly, the assessee society is a charitable society registered u/s 12AA of the Act w.e.f 01.10.1987. It is also not in dispute that in the earlier years, the assessee society has been continuously getting exemption u/s 11 of the Act and since then it has not amended its aims and object. It is also not in dispute that the main source of income of the society is foreign donation. 6. When we examine para 4.0 of assessment order for AY 2009-10, AO has categorically given the detail of application of income which is reproduced for ready perusal as under :- Total Income Fixed Assets during the year Running expenditure Total application Schools Schools 5 40,54,754 16,73,360 55,19,....
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....t in the school and college curriculum is concerned, we are constrained to hold that imparting religious education along with our recognized education is part of the Indian heritage and any society/trust cannot be barred from claiming exemption u/s 11 of the Act merely because of the fact that it is imparting Theological courses to its students. Many institutions being run by different minorities and religious trust in India are invariably imparting religious education along with recognized curriculum to make the students better Indian. 10. Even, during the course of assessment proceedings, AO was requested by the assessee trust to visit any of its school or college or orphanage for making discreet enquiry if the assessee society is not ....
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....also part of the school / college curriculum and above all, school and college education is being imparted indiscriminately. 13. In para 3.18 of the assessment order, the AO has categorically held that, "It is not denied that the society is trying to help the poorest sections of society; but it is taking advantage of their poverty; assessee society is reaching them with the motive to bring them in the vineyard of Lord. The motive is not amelioration of poorest section of Indian community but to attain personal goals of serving Lord which in present context means conversion of unreached people." This goes to prove that when education is being imparted to the lowest strata of the society at school or college level without having any single....