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TMI Blog2013 (10) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... ang v. CIT [1991 (11) TMI 2 - SUPREME Court] - From the object of the trust it cannot be said that the object and purpose of establishment of trust was not genuine and that activities as delineated in the object were not carried out by the trust. The findings that Akhand Naam Sankirtan is one type of meditation and yoga with organising Bhandara unless it was proved that it was for any particular community or group of persons and that food was not provided to the persons irrespective of caste and religion could not be a ground to reject the registration – Decided against the Revenue. - INCOME TAX APPEAL No. - 202 of 2013 - - - Dated:- 18-9-2013 - Sunil Ambwani and Surya Prakash Kesarwani, JJ. For the Appellant :- Shambhu Chopra We ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hakur Sewa of Shri Girdhari Ji and Samadhi of Baba Gaurang Das. And organization of Bhadaras on all important religious festival and other festivals like avirbhav and tirobhav tithes of Gaudiya Sampradayas bibhutis are pourely religious in nature and not in accordance with the section 2 (15) of the I.T. Act, 1961. 4. In view of the above discussed facts, I am not satisfied about the objects and the genuineness of the activities of the appellant's trust as the applicant has failed to establish that its activities partake the character of charitable activities as defined in Sec.2 (15) of the I.T. Act, 1961. As such, the appellant trust's application for granting of registration u/s 12AA of I.T. Act, 1961 is hereby rejected. For the same rea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lic; (b) in the case of a trust for charitable purposes or a charitable institution created or established after the commencement of this Act, any income thereof if the trust or institution is created or established for the benefit of any particular religious community or caste;" Shri Shambhu Chopra has relied upon the judgment of Madras High Court in Gowri Ashram v. Director of Income Tax (Exemptions), (2013) 356 ITR 328 (Mad) in which application under Section 12AA was rejected. The Court upholding the order held that where both the Commissioner and the Tribunal had recorded a concurrent findings that the objects and activities of the assessee to provide accommodation and facilities for the purpose of marriage and other auspicious fun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stration and approval under Section 12AA and 80G the object of the trust or institution and genuineness of its activities has to be looked into. At this stage the question of applicability of the income or its exclusion from total income under Section 13, which provides certain events in Section 11 will not apply, and the deductions to be granted under Section 80G is not to be taken into consideration. The Tribunal has relied upon the judgment of the Supreme Court in American Hotel and Lodging Association Educational Institute v. CBDT, (2008) 301 ITR 86; Hirlal Bhagwati v. CIT, (2000) 246 ITR 188 (Guj.); Vishwa Hindu Parishad Sankat Mochan Ashram v. Dy. DIT, (2000) 75 ITD 455 (Delhi); CIT v. Jodhpur Chartered Accountants Society, (2002) 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accordance with Section 2 (15) of the Act. To carry sewa puja of Sri Girdhari Ji and carry Akhand Naam Sankirtan uninterruptedly in Aashram is one type of meditation and yoga. The trust carries such meditation and yoga since its inception, more than last 50 years. Such types of meditation accepted not only in India but are accepted in western country also as a great source for physical and mental health and spiritual attainment. When a large number of people feel that meditation is a great source for physical, mental and spiritual well being, it must be held that these activities are for the advancement of general public utility. Maintaining Samadhi of Guru is also charitable purpose in accordance with Section 2 (15) o the Act and Pooja of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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