Religious purpose - Indian Laws - General

COMMISSIONER OF INCOME TAX VERSUS M/S. DAWOODI BOHARA JAMAT- [ 2014 (3) TMI 652 - SUPREME COURT ] Religious purpose is not defined under the Income tax Act. According to lexicographers, the t erm religious would mean- of or relating to religion. (Merriam Webster Dictionary, Macmillan English Dictionary). The Shorter Oxford English Dictionary defines the term as follows: Devoted to religion; exhibiting the spiritual or practical effects of religion, following the requirements of religion; pious, godly, devout. In Kanga, Palkhivala and Vyas, Law and Practice of Income Tax, Vol. 1, Ed. 9th (at p. 544) religious purposes are indicated to include the advancement, support or propagation of a religion and tenets. Thus, a religious purpose would be one relating to a particular religion and broadly would encompass objects relating to observance of rituals and ceremonies, propagation of tenets of the religion and other allied activities of the religious community. An example of such would entail activities such as the dance performances (Garba) or distribution of food specifically for people on fast during the Hindu festivities of Navratri.