M/s Annapurneshwari Anantha Ashrama Trust , Bangalore V. The Deputy Director of Income Tax (E) Circle-17(2), Bangalore

ITA 1910/BANG/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 5621 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 25-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SWAPNA DAS
• Keywords: Charitable institution
• Section: 12A; 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC-C BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER ITA NO. 1910 / BANG/2017 ASSESSMENT YEAR : 2011 - 12 M/S. ANNAPURNESHWARI ANANTHA ASHRAMA TRUST, # 341, B CROSS, VYALIKAVAL, MALLESHWARAM, BANGALORE 560 003. PAN: AAETS 9166P VS. THE DEPUTY DIRECTOR OF INCOME TAX (EXEMPTIONS), CIRCLE 17 (2), BANGALORE. APPELLANT RESPONDENT APPELLANT BY : SHRI T. SRINIVASA, CA RESPONDENT BY : SMT. SWAPNA DAS, JCIT (DR) DATE OF HEARING : 1 6 .01.2018 DATE OF PRONOUNCEMENT : 24 .01.2018 O R D E R PER SHRI A.K. GARODIA, ACCOUNTANT MEMBER THIS APPEAL IS FILED BY THE ASSESSEE WHICH IS DIREC TED AGAINST THE ORDER OF LD. CIT (A) 14, LTU, BANGALORE DATED 30.06.2017 FOR A SSESSMENT YEAR 2011-12. 2. THE GROUNDS RAISED BY THE ASSESSEE ARE AS UNDER. 1. THE IMPUGNED ORDER PASSED BY THE LEARNED COMMISS IONER IS UNJUST AND ILLEGAL BEING TO CONTRARY TO FACTS AND CIRCUMST ANCES AS WELL AS THE BINDING DECISIONS ON THE ISSUE. 2. THE LEARNED COMMISSIONER IS NOT JUSTIFIED IN CON FIRMING THE ORDER PASSED BY THE LEARNED ASSESSING OFFICER , IGNORING THE SUBMISSIONS MADE BY THE APPELLANT. 3. THE LEARNED COMMISSIONER OUGHT TO HAVE APPRECIAT ED THAT THE VOLUNTARY CONTRIBUTIONS RECEIVED BY THE APPELLANT W ERE COVERED UNDER EXCEPTIONS COVERED UNDER SUB-SECTION (2)(B) OF SECT ION 115BBC OF THE INCOME TAX AS CLARIFIED CBDT, VIDE CIRCULAR NO 14/2 006 DATED 28.12.2006. 4. THE LEARNED COMMISSIONER HAS GROSSLY ERRED IN HO LDING THAT THE OBJECT OF THE APPELLANT TRUST VIZ., TO MAINTAIN, ES TABLISH, RUN, DEVELOP, ITA NO.1910/BANG/2017 PAGE 2 OF 8 IMPROVE, EXTEND GRANT DONATE FOR OLD AGE HOME AND H OME FOR DEAF AND DUMB, AND ALSO TO ESTABLISH AND MAINTAIN, RUN, IMPR OVE EXTEND, GRANT, DONATE FOR HOSPITALS; TO HELP THE POOR AND NEEDY AN D THE DESERVED IN GENERAL AND ESPECIALLY IN RESPECT OF THEIR FOOD, CL OTHING, PROVIDING SHELTER AND HEALTH INCLUDING ALL TYPES OF MEDICAL A ID AND PAYMENT OF HOSPITAL CHARGES ETC., AND ALSO TO CONDUCT MARRIAGE S INCLUDING MASS MARRIAGE' DOES NOT QUALIFY TO BE CATEGORIZED AS A ' RELIGIOUS TRUST' . 5. THE LEARNED COMMISSIONER OUGHT TO HAVE BEEN GUID ED BY THE RATIO OF THE DECISION ON THE HON'BLE HIGH COURT OF DELHI IN THE CASE OF DELHI CIT (E) VS. BHAGWAN SHREE LAKSHMI NARAINDHAM TRUST, WHOSE TARGET GROUPS ARE WINDOWS, ORPHANS, OLD AND INFIRM PEOPLE, DESTITUTE, ILLITERATE, HANDICAPPED, MENTALLY RETARDED, PROVIDI NG FOOD AND SHELTER TO POOR AND NEEDY, NIGHT SHELTER, NARI-NIKETAN, MAH ILA ASHRAM, WEAKER SECTIONS AND ALL OTHER GROUPS WHO CAN BE INCLUDED I N THE PHRASE IN NEED OF PHYSICAL, MENTAL AND FINANCIAL HELP WAS DEC LARED TO FALL UNDER THE CATEGORY OF RELIGIOUS ACTIVITIES. 6. FOR THE ABOVE GROUNDS AND SUCH OTHER GROUNDS THA T MAY BE URGED AT THE TIME OF HEARING, WITH KIND PERMISSION, APPEL LANT PRAYS THAT THE HON'BLE TRIBUNAL MAY KINDLY BE PLEASED TO ALLOW THE APPEAL IN THE INTEREST OF JUSTICE. 3. THE ASSESSEE HAS ALSO RAISED SOME ADDITIONAL GRO UNDS WHICH ARE AS UNDER. 1) THE LEARNED ASSESSING OFFICER HAS ERRED IN TREAT ING AN AMOUNT OF RS.34,24,180/- BEING THE VOLUNTARY DONATIONS RECEIV ED TOWARDS CORPUS FUND AS ANONYMOUS DONATIONS AND SUBJECTING THE SAME TO TAXATION 115BBC OF THE IT ACT 1961 (ACT), IGNORING THE DETAI LS OF SUCH DONATIONS FILED DURING THE ASSESSMENT PROCEEDINGS F URNISHING SI. NO & DATE, NAME AND AMOUNT OF ALL SUCH DONATIONS EXCEPT FOR ADDRESS, WHICH UNDER LAW ARE NEITHER REQUIRED NOR MANDATED. 2) LEARNED ASSESSING OFFICER HAS FAILED TO APPRECIA TE THAT THE APPELLANT TRUST , BEING REGISTERED U/S 12A OF THE A CT, FALLS UNDER THE CATEGORY OF 'ANY TRUST OR INSTITUTION CREATED OR ESTABLISHED WH OLLY FOR RELIGIOUS AND CHARITABLE PURPOSE' AND CONSEQUENTLY SUCH DONATIONS WERE SPECIFICALLY EXCLUDED FROM THE PROVISIONS OF S EC 115BBC RELEVANT EXTRACT OF WHICH IS REPRODUCED HEREIN BELOW: 115BBC(2) ''THE PROVISIONS OF SUB SECTION (1) SHALL NOT APPLY TO ANY ANONYMOUS DONATION RECEIVED BY (A)ANY TRUST OR INSTITUTION CR EATED OR ESTABLISHED WHOLLY FOR RELIGIOUS AND CHARITABLE PUR POSE' 3) THE LEARNED ASSESSING OFFICER, OUGHT TO HAVE FOL LOWED THE BOARD CIRCULAR NO 14/28-12-2006 (COPY OF THE SAID CIRCU LAR IS ENCLOSED ANNEXURE - A), WHEREIN VIDE PARA 25.2 IT HAS BEEN C LARIFIED AS UNDER. 'WITH VIEW TO PREVENT CHANNELIZATION OF UNACCOUNTED MONEY TO THESE ITA NO.1910/BANG/2017 PAGE 3 OF 8 INSTITUTION BY WAY OF ANONYMOUS DONATIONS , A NEW S ECTION115BBC HAS BEEN INSERTED TO PROVIDE THAT ANY INCOME A WHOL LY CHARITABLE TRUST OR INSTITUTION BY WAY OF ANONYMOUS DONATION SHALL B E INCLUDED IN ITS TOTAL INCOME AND TAXED AT THE RATE OF 30%. ANONYMOUS DONATION MADE TO WHOLLY CHARITABLE AND RELIGIOUS TRUST OR IN STITUTION, I.E. MIXED PURPOSE TRUST OR INSTITUTION SHALL BE TAXED O NLY IF IT IS FOR ANY UNIVERSITY OR OTHER EDUCATIONAL INSTITUTION OR ANY HOSPITAL OR OTHER MEDICAL INSTITUTION RUN BY THEM. ANONYMOUS DONATION TO WHOLLY RELIGIOUS TRUSTS OR INSTITUTION WILL NOT BE TAXED. ' 4) THE APPELLANT RELIES UPON AND INVITES YOUR HONOU R'S KIND REFERENCE TO THE FOLLOWING DECISIONS, WHEREIN, UNDER SIMILAR CIRCUMSTANCES, HON'BLE HIGH COURTS/ ITAT HAVE HELD THAT SUCH VOLUN TARY DONATIONS WERE EXEMPT AND OUTSIDE THE AMBIT OF SECTION 115BBC OF THE ACT. ITAT LUCKNOW IN THE CASE OF ITO-11(3) LUCKNOW VS. S ARASWATHI EDUCATION CHARITABLE TRUST. BOMBAY HIGH COURT IN THE CASE OF DIT(E) VS. BOMBAY PANJRAPOLE TRUST. HON'BLE HIGH COURT OF DELHI IN CASE OF DELHI CITE) VS. BHAGWAN SHREE LAKSHMI NARAINDHAM TRUST. COPIES OF THE ABOVE DECISION ARE ENCLOSED AS ANNEXURE B 5) THE LAO, IS NOT JUSTIFIED IN FAILING TO APPRECIA TE THAT THE APPELLANT HAD SPENT AND UTILIZED THE ENTIRE ( 100%) DONATIONS /REVENUES RECEIVED DURING THE YEAR TOWARDS CHARITABLE PURPOSE AND CONS EQUENTLY OUGHT TO HAVE APPLIED PROVISION OF SECTION 11 AND EXCLUDED T HE SAME FROM THE COMPUTATION OF 'TOTAL INCOME'. FOR THE ABOVE ADDITIONAL GROUNDS AND SUCH OTHER GRO UNDS THAT MAY BE URGED AT THE TIME OF HEARING, WITH KIND PERMISSION, THE APPELLANT HUMBLY PRAYS THAT YOU HONOUR MAY KINDLY BE PLEASED TO ALLOW THE APPEAL IN THE INTEREST OF JUSTICE. 4. IT WAS SUBMITTED BY LD. AR OF ASSESSEE THAT THE ISSUE IN DISPUTE IS SQUARELY COVERED IN FAVOUR OF THE ASSESSEE BY VARIOUS JUDICI AL PRONOUNCEMENTS WHICH ARE AVAILABLE IN CASE LAW PAPER BOOK CONTAINING ONE TRIBUNAL ORDER AND SOME JUDGMENTS OF VARIOUS HIGH COURTS. 5. FIRST HE POINTED OUT THE TRIBUNAL ORDER RENDERED IN THE CASE OF ITO(EXEMPTION) VS. SRI SHIRDI SAI SAMAJ AS REPORTED IN ITA NO. 104 4/BANG/2015 DATED 11.05.2016 COPY AVAILABLE ON PAGES 1 TO 6 OF THE CA SE LAW PAPER BOOK. HE SUBMITTED THAT AS PER THIS TRIBUNAL ORDER, IT WAS H ELD THAT ANONYMOUS DONATIONS MADE TO RELIGIOUS TRUST WILL NOT COME WITHIN THE PU RVIEW OF THE PROVISIONS OF SEC. ITA NO.1910/BANG/2017 PAGE 4 OF 8 115BBC OF THE ACT. THEN HE PLACED RELIANCE ON THE JUDGMENT OF HON'BLE BOMBAY HIGH COURT RENDERED IN THE CASE OF DIT(E) VS . BOMBAY PANJRAPOLE TRUST AS REPORTED IN 2015 (3) TMI 718 COPY AVAILABL E ON PAGES 7 TO 10 OF THE CASE LAW PAPER BOOK AND HE ALSO PLACED RELIANCE ON JUDGMENT OF HONBLE DELHI HIGH COURT RENDERED IN THE CASE OF CIT(E) VS. BHAGW AN SHREE LAXMI NARAINDHAM TRUST IN ITA NO. 269/2015 DATED 07.09.20 15 COPY AVAILABLE ON PAGES 11 TO 22 OF CASE LAW PAPER BOOK. MY ATTENTIO N WAS DRAWN TO PARA NO. 5 OF THIS JUDGMENT OF HONBLE DELHI HIGH COURT. THE LD. DR OF REVENUE SUBMITTED THAT THESE JUDICIAL PRONOUNCEMENTS ARE NOT APPLICAB LE IN THE FACTS OF THE PRESENT CASE. SHE DRAWN MY ATTENTION TO PARA NO. 11 OF THE ORDER OF CIT(A) AND SUBMITTED THAT A CLEAR FINDING HAS BEEN GIVEN BY CI T(A) IN THIS PARA THAT FULL DETAILS OF IDENTITY AND ADDRESS OF THE DONORS ARE N OT AVAILABLE. 6. I HAVE CONSIDERED THE RIVAL SUBMISSIONS. THE RE LEVANT OBJECTS OF THE ASSESSEE TRUST ARE REPRODUCED BY AO ON PAGE NO. 2 OF THE ASS ESSMENT ORDER IN PARA NO. 6 WHICH ARE REPRODUCED HEREIN BELOW FOR THE SAKE OF READY REFERENCE. A. TO ESTABLISH, MAINTAIN, RUN, DEVELOP, IMPROVE, E XTEND, GRANT, DONATE FOR AND TO AID IN THE ESTABLISHMENT, MAINTEN ANCE, IMPROVEMENT AND EXTENSION OF SCHOOLS, COLLEGES AND OTHER EDUCAT IONAL INSTIUTIONS AND ANANTHASHRAMA. B. TO MAINTAIN, ESTABLISH RUN, DEVELOP, IMPROVE, EX TEND, GRANT DONATE FOR OLD AGE HOME AND HOME FOR DEAF AND DUMB, AND AL SO TO ESTABLISH MAINTAIN, RUN, IMPROVE EXTEND, GRANT, DONATE FOR HO SPITALS. C. TO HELP THE POOR AND NEEDY AND THE DESERVED IN G ENERAL AND ESPECIALLY IN RESPECT OF THEIR FOOD, CLOTHING, PROV IDING SHELTER AND HEALTH INCLUDING ALL TYPES OF MEDICAL AID AND PAYME NT OF HOSPITAL CHARGES ETC., AND ALSO TO CONDUCT MARRIAGES INCLUDI NG MASS MARRIAGE. 7. FROM THE ABOVE PARA OF THE ASSESSMENT ORDER, IT IS SEEN THAT ONE OF THE OBJECTS OF THE ASSESSEE TRUST IS TO HELP THE POOR AND NEEDY AND THE DESERVED IN GENERAL AND ESPECIALLY IN RESPECT OF THEIR FOOD, CLOTHING, PROVIDING SHELTER AND HEALTH INCLUDING ALL TYPES OF MEDICAL AID AND PAYMENT OF H OSPITAL CHARGES ETC., AND ALSO TO CONDUCT MARRIAGES INCLUDING MASS MARRIAGE. 8. NOW IN THE LIGHT OF THESE FACTS, I EXAMINE THE A PPLICABILITY OF THE JUDGMENT OF HONBLE DELHI HIGH COURT RENDERED IN THE CASE OF CI T(E) VS. BHAGWAN SHREE ITA NO.1910/BANG/2017 PAGE 5 OF 8 LAXMI NARAINDHAM TRUST (SUPRA). PARA 2 OF THIS JUD GMENT IS RELEVANT BECAUSE IT CONTAINS THE OBJECTS OF THAT TRUST. PARA 5 OF THIS JUDGMENT IS ALSO RELEVANT AND HENCE, BOTH THESE PARAS ARE REPRODUCED HEREIN BELOW FOR THE SAKE OF READY REFERENCE.:- 2. THE ASSESSEE, BHAGWAN SHREE LAXMI NARAIN DHAM T RUST (TRUST ), WAS ACCORDED REGISTRATION UNDER SECTION 12A OF T HE ACT ON 20TH MAY 2005. THE ASSESSEE-TRUST WAS SET UP ON 30T H DECEMBER 2002 TO CARRY OUT VARIOUS CHARITABLE, SPIRITUAL AND RELIGIOUS OBJECTS AS SET OUT IN THE TRUST DEED. SOME OF THE OBJECTS OF T HE TRUST AS SET OUT IN THE TRUST DEED ARE AS UNDER: (I) TO ESTABLISH, PROMOTE, SET-UP, RUN, MAINTAIN AS SIST FINANCE, SUPPORT AND/OR HELP IN SETTING UP AND/OR MAINTAINING AND/OR RUNNING SCHOOLS, AND OTHER INSTITUTIONS ORPHANAGES, WIDOW HOME, POOR HOUSES OR OTHER ESTABLISHMENTS OF RELIEF AND/OR HELP TO THE POOR, O LD AND INFIRM PEOPLE. .... .... .... .... .... (VII) TO ARRANGE, ESTABLISH, MANAGE AND SUPERVISE O RPHANAGES, OLD AGE HOMES, NIGHT SHELTERS, HOSPITALS, DHARMSHALA, N ARINIKETAN AND MAHILA ASHRAM ETC. (VIII) TO GIVE SPIRITUAL LECTURES TO MENTAL DISTURB ED PERSON AND SPIRITUAL LECTURE TO ALL KINDS OF HUMAN BEINGS. .... .... .... .... .... (XI) TO DO ALL OTHER ACTIVITIES FOR THE INTEREST OF THE HUMAN BEINGS TO HELP IN PHYSICAL, MENTALLY AND FINANCIALLY. (XII) TO GIVE PROVIDE AND/OR RENDER FOOD, MEDICINE AND OTHER HELP AND/OR ASSISTANCE IN ANY SHAPE OR FORM TO THE POOR DESERVING AND NEEDY PERSON. TO GIVE PROVIDE AND/OR RENDER MONETAR Y AND/OR OTHER HELP AND ASSISTANCE FOR THE RELIEF OF PERSONS AND A NIMALS AFFECTED BY NATURAL AND OTHER CALAMITIES SUCH AS FOOD, FIRE, FA MINE, CYCLONE, EARTHQUAKE, STORM, ACCIDENT, PESTILENCE DROUGHT, CY CLONE, EPIDEMIC AND THE LIKES TO GIVE DONATIONS, SUBSCRIPTIONS OR C ONTRIBUTIONS TO INSTITUTIONS, ESTABLISHMENTS CENTRES OF PERSONS DOI NG RELIEF WORK ON SUCH OCCASIONS. .... .... .... .... .... (XIV) TO OPEN FOUND, ESTABLISH, MANAGE, PROMOTE, SE T-UP, RUN, MAINTAIN, ASSIST, FINANCE, SUPPORT AND/OR HELP IN T HE SETTING UP AND/OR MAINTAINING AND/OR RUNNING SCHOOLS, COLLEGES, ARTS AND SCIENCE MEDICAL, PARA MEDICAL AND TECHNICAL, LECTURE HALLS AND OTHER ESTABLISHMENTS OR INSTITUTIONS ETC. FOR ADVANCEMENT OF EDUCATION AND KNOWLEDGE IN ARTS, SCIENCE, LITERATURE, HUMANITIES AND ALL OTHER USEFUL SUBJECTS IN ALL THEIR MANIFESTATION. .... .... .... .... .... ITA NO.1910/BANG/2017 PAGE 6 OF 8 (XVII) TO PROMOTE, ORGANIZE, ADMINISTER, ESTABLISH SUPPORT MAINTAIN AND/OR GRANT AND TO PERSON INSTITUTION OR SOCIETY O R ORGANIZATION IS EVER HAVING FOR THE OBJECTS OF CHARITABLE PURPOSE A ND TO INCUR EXPENDITURE IN CONNECTION THEREWITH.' 5. IN THE IMPUGNED ORDER DATED 20TH AUGUST 2014 TH E ITAT WHILE ALLOWING THE ASSESSEE S APPEAL CONCLUDED, AFTER DISCUSSING THE RELEVANT CLAUSES OF THE TRUST DEED AS WELL AS THE D ECISION OF THE SUPREME COURT IN COMMISSIONER OF INCOME-TAX V. DAWO ODI BOHRA JAMAT (2014) 364 ITR 31 (SC), THAT THE AO AND CIT H AD PROCEEDED 'ON A VERY NARROW AND INCORRECT UNDERSTANDING IN HO LDING THAT THE ASSESSEE TRUST WAS ENGAGED IN SPREADING SPIRITUALIT Y AND SINCE SECTION 115BBC ONLY EXEMPTS RELIGIOUS TRUST, A TRUST ALLEGEDLY IMPARTING SPIRITUAL KNOWLEDGE WAS CONSEQU ENTLY NOT CONTEMPLATED AS AN EXCEPTION BY THE LEGISLATURE AS MUCH AS IT CONSEQUENTLY IS BARRED TO CLAIM EXEMPTION VIS-A-VIS THE ANONYMOUS DONATION.' THE ITAT HELD THAT THE 'SAID AIM HAS TO BE UNDERSTOOD IN THE CONTEXT OF AND READ ALONG WITH THE OTHER OBJECT S OF THE TRUST WHOSE TARGET GROUPS ARE WIDOWS, ORPHANS, OLD AND INFIRM P EOPLE, DESTITUTE, ILLITERATE, HANDICAPPED, MENTALLY RETARDED, PROVIDI NG FOOD AND SHELTER TO POOR AND NEEDY, NIGHT SHELTER, NARI-NIKETAN, MAH ILA ASHRAM, WEAKER SECTIONS AND ALL OTHER GROUPS WHO CAN BE INCLUDED I N THE PHRASE 'IN NEED OF PHYSICAL, MENTAL AND FINANCIAL HELP.' FURTH ER THE ITAT HELD THAT THE 'OBJECTS OF THE TRUST AND THE CONTEXT IN W HICH SPIRITUAL LECTURES ESPOUSING THE PHILOSOPHY, I.E., THE SPIRIT UALITY OF THE MAJOR AND PREDOMINANT RELIGIOUS OF THE COUNTRY NEEDS TO B E CONSIDERED IN THE LIGHT OF THE WELL-ACCEPTED AND WELL- KNOWN FACT THAT ALL THE MAJOR RELIGIOUS OF THE WORLD WITH ONE VOICE EULOGIES THE IMPORTANCE OF TAKING CARE OF THE OLD, INFIRM, DISABLED .......' ACCORDIN GLY, IT WAS HELD THAT THE REVENUE HAD INCORRECTLY APPLIED SECTION 115BBC TO T HE FACTS OF THE ASSESSEE S CASE. 9. IN THE ABOVE PARAS 2 & 5 OF THIS JUDGMENT, IT IS SEEN THAT IN THAT CASE, THE OBJECTS OF THE ASSESSEE TRUST INCLUDED MAINLY THIS OBJECT THAT THE TARGET GROUPS SUCH AS WIDOWS, ORPHANS, OLD AND INFIRM PEOPLE, DES TITUTE, ILLITERATE, HANDICAPPED, MENTALLY RETARDED PERSONS WERE TO BE P ROVIDED FOOD AND SHELTER AND IT WAS HELD IN THAT CASE THAT IT IS A WELL-KNOW N FACT THAT ALL THE MAJOR RELIGIONS OF THE WORLD WITH ONE VOICE EULOGIES THE IMPORTANCE OF TAKING CARE OF THE OLD, INFIRM, DISABLED. IN THE LIGHT OF THIS, I T WAS HELD THAT CARRYING ON CHARITABLE ACTIVITIES ALONG WITH ORGANIZING OF SPIR ITUAL LECTURES, THE ASSESSEE BY NO MEANS CEASES TO BE A RELIGIOUS INSTITUTION. THE RELEVANT PARA BEING PARA NO. 15 IS ALSO REPRODUCED HEREIN BELOW. ITA NO.1910/BANG/2017 PAGE 7 OF 8 15. IT MIGHT WELL BE THAT A HINDU RELIGIOUS INSTITU TION LIKE THE ASSESSEE IS ALSO ENGAGED IN CHARITABLE ACTIVITIES W HICH ARE VERY MUCH PART OF RELIGIOUS ACTIVITY. IN CARRYING ON CHARITAB LE ACTIVITIES ALONG WITH ORGANISING OF SPIRITUAL LECTURES, THE ASSESSEE BY NO MEANS CEASES TO BE A RELIGIOUS INSTITUTION. THE ACTIVITIES DESCR IBED BY THE ASSESSEE AS HAVING BEEN UNDERTAKEN BY IT DURING THE AY IN QU ESTION CAN BE INCLUDED IN THE BROAD CONSPECTUS OF HINDU RELIGIOUS ACTIVITY WHEN VIEWED IN THE CONTEXT OF THE OBJECTS OF THE TRUST A ND ITS ACTIVITIES IN GENERAL. 10. IN THE PRESENT CASE, AS PER THE OBJECTS CLAUSES REPRODUCED BY THE AO AND ALSO REPRODUCED ABOVE IN PARA 6, THIS IS ALSO AN OBJECT OF THE ASSESSEE TO ESTABLISH AND MAINTAIN ANATHASHRAMA, OLD AGE HOME HOME F OR DEAF AND DUMB AND TO RENDER ALL SORTS OF HELP TO THE POOR AND NEEDY INCL UDING CONDUCTING OF MARRIAGE AND MASS MARRIAGE. THESE OBJECTS ARE SIMILAR TO THE OBJECTS OF THE ASSESSEE TRUST IN THE CASE OF JUDGMENT OF HONBLE DELHI HIGH COURT RENDERED IN THE CASE OF CIT (E) VS. BHAGWAN SHREE LAXMI NARAINDHAM TRUST (SUPRA) AS REPRODUCED IN PARA 8 ABOVE EXCEPT THIS THAT IN THAT CASE, THIS WAS ALSO AN OBJECT THAT THE ASSESSEE TRUST WILL ARRANGE SPIRITUAL LECTURES BUT IN THE PRESENT CASE, THERE IS NO SUCH OBJECT. BUT IN MY CONSIDERED OPINION, THIS DIF FERENCE IS NOT MATERIAL BECAUSE SPREADING SPIRITUALITY WAS NOT CONSIDERED T O BE A RELIGIOUS ACTIVITY IN THAT CASE AS CAN BE SEEN IN PARA 15 OF THAT JUDGMEN T REPRODUCED ABOVE. HENCE, IN MY CONSIDERED OPINION, THE ISSUE IN THE P RESENT CASE IS COVERED IN FAVOUR OF THE ASSESSEE BY THIS JUDGMENT OF HONBLE DELHI HIGH COURT RENDERED IN THE CASE OF CIT (E) VS. BHAGWAN SHREE LAXMI NARA INDHAM TRUST (SUPRA) AND RESPECTFULLY FOLLOWING THE SAME, THE ISSUE IS DECID ED IN FAVOUR OF THE ASSESSEE. 11. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENT IONED ON THE CAPTION PAGE. SD/- (ARUN KUMAR GARODIA) ACCOUNTANT MEMBER BANGALORE, DATED, THE 24 TH JANUARY, 2018. /MS/ ITA NO.1910/BANG/2017 PAGE 8 OF 8 COPY TO: 1. APP ELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.