TaxTMI 
TaxTMI 
TaxTMI 
2018 (7) TMI 2329
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....bject of the trust deed was to build Hindu temple and install idol of Shri Krishna as per Hindu shastras. Further, Commissioner observed that the trust deed provided that the temple premises would be used for worship only and not for any other purpose and birthday of deity will be celebrated every year and religious functions including kirtans pravachanas would be held as deemed fit to build and match the Hindu temple. So the Commissioner issued a show cause notice dated 18.10.2016 to the assessee that the main object of the trust is religious in nature meant for a particular religion and not for the public at large. Therefore, the trust is religious in nature and not a charitable trust for the benefit of public at large within the meaning of section 2(15) of the Act which was replied by the assessee vide letter dated 25.10.2016 which is reproduced as under: "the trust is not a religious trust in nature. The object of the trust predominantly is of charitable nature for the public at large. As per the provisions of section 2(15) of the Act, the object of general public utility can be restricted to a section of society. The object pointed out in the notice is in fact beneficial to ....
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....Hindu idols such as lord Krishna being one of them. The Ld. A.R. also submitted before the Bench that the larger Constitution Bench of the Supreme Court have observed that "Hinduism is way of lift and not a religion". As regards clause 3 a, b of the trust, the Ld. A.R. submitted that the building of Hindu temple in Mathura and performing rites as per Shastras to install deity of Lord Krishna should not be taken the mean that it for the benefit of a particular society but for the public at large. The Ld. Counsel further clarified that in India the people having different faiths follows different religion like Hindu, Christians, Muslims, Jains and all of them are part of the public at large and their temple, Mosque, Church are not restricted to any particular religious community as being made out by the Ld. CIT(E). Therefore, the temples are meant for every sect of the society and public at large and not restricted to any particular community. The Ld. A.R. also brought our attention to clause 6 b & 6 c which are in support of clause 6 a and provides that how the premises are to be used and expenses are to be made. The objects of the trust as per the trust deed are to run schools, lit....
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....tna) against the assessee. Finally, the Ld. D.R. submitted that in view of these facts the order of Ld. CIT(E) should be upheld. 6. We have heard the rival submissions of both the parties and perused the material on record including the decisions cited by the rival parties. We find from the facts before us that the trust was constituted for establishment of Hindu temple at village Ganthovli, Madhura and install the idol of Lord Shri Krishna and according to Hindu shastras. The trust funds include movable or immovable properties including the money offered before the deity in the temple would be part of the funds and to invite a priest for any Hindu religious discourses and to facilitate and to provide accommodation to all religious priests/Gurus for promoting pushtimargiya religion and discourses. It was also provided in the trust deed that funds of the trust would be utilised for running and maintenance of the temple, organizing schools, literature, scholarship to students, librarian reading room build cemeteries, maintenance of gaushalas, orphanage, gardens, gymnasium, to establish and maintain or grant aid to old age homes, orphanages, help to poor, destitute, widows and aged p....
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....as enumerated above held on by the assessee trust are charitable within the meaning of section 2 of sub section 15. Some of the objects fall within the "advancement of any other object of general public utility". Proviso to section 2 sub section 15 restricts the meaning "advancement of any other objects of general public utility". But CIT(A) has not stated that proviso to section 2 sub section 15 is applicable in the case of the assessee. 10. Now coming to the question whether the assessee trust has violated the conditions as laid down in clause (iii) of section 80G(5), we reproduce this clause which reads as under: "(iii). the institution or fund is not expressed to be for the benefit of any particular religious community or caste." This clause stipulates that the Institution or the Trust must not be for the benefit of any particular religious community or caste. The words "religious community" means the group of people having a common religion or faith. The word "religion" means the belief in and worship to a superhuman controlling power, specially the personal god or gods, a particular system of faith and worship. It means the trust should not be for the benefit of any par....
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....nt to worship or not and want to maintain or not can come to the temple and avail of all the facilities available to the public at large. Therefore, these objects cannot be regarded to be the religious objects. In our opinion, until and unless the activities for which the trust is established, involve the activity religious purpose, it cannot be said that the assessee has not complied with the condition No. (iii) enumerated u/s. 80G(5) of the Act. 12. Even we noted that all the building maintenance expenses, free food expenses and festival , prayer and daily expenses cannot be regarded to be the one incurred for religious object ,even if the object is regarded to be religious one. It is not denied that in the building the assessee was carrying yoga centre, tailoring training centre as well as food for the needy and optical centre for the poor." 7. Similarly, in the case of Shri Radha Raman Niwas Trust (supra) the co-ordinate bench of the Tribunal has decided the issue as under: "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, Goddes....
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.... and worship. If the trust is for the benefit of any particular community. It would include the advancement, support or propagation of a particular religion, worshipping of Lord shiva, hanumanji. Goddess. Durga and maintaining of temple 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 religions, 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 Vs. Sri Lakshmindra Thirhja Swamiar 154 SCJ335. Religion has been expressed to mean a matter of faith with individuals or communities and it is not necessarily theristic. There are well known religious 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 belief or doctrines which....
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....mitted all the evidence including the objects and how the expenditure has been incurred by it. The onus, in our opinion, gets shifted on the Revenue to prove that 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 TT Kuppuswamy Chettair Vs. State of Tamil Nadu (1987) 100 L.W 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, Paris or Jewa. The alleged Hindu religion consists of four castes Brahmins, Kshatriyas, vaishyas and sudras belonging ultimately to two schools of law, mitasharas 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 communit....