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TMI Blog2014 (5) TMI 815X X X X Extracts X X X X X X X X Extracts X X X X ..... I 69 - ANDHRA PRADESH High Court] - the placement and distribution of Bible and New Testament is for the benefit of the general public is one of the charitable purposes referred to in S.2(15) of the Act, being ‘advancement of any other object of general public utility’- exemption u/s 11 is available for trusts which are charitable or religious or partly charitable and partly religious - even if the income is earned by trust, which is charitable as well as religious and part of the income is applied for religious purposes, exemption u/s 11(1)(a) is still available - the assessee is entitled to exemption u/s 11 of the Act – Decided against Revenue. - ITA No. 1626/Hyd/13 - - - Dated:- 7-5-2014 - Shri B. Ramakotaiah And Smt. Asha Vijayarag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , like computers, electronic postage meter, franking machine, etc. and the unspent amount had been maintained in deposits in IOB, etc. held that the assessee is not eligible for exemption under S.11 of the Act. He further noted that as per its Balance Sheet, the assessee trust was maintaining Scripture Fund, Endowment Fund and General Fund, which were likely to e required for publication of the Bible. Accordingly, denying exemption in terms of S.11 of the Act to the assessee, the Assessing Officer, deducting Revenue expenditure of Rs.1,18,15,909 from the gross receipts of Rs.1,27,41,494, completed the assessment on a total income of Rs.9,25,585, vide order of assessment dated 20.12.2010, passed under S.143(3) of the Act. 4. On appeal, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exemption. We are supported in this behalf by the decision of the jurisdictional High Court in the case of Social Service Centre (250 ITR 39), wherein it has been held as follows- Donation to a church or construction of a church is not a purpose which is not of general public utility. Therefore, the contention of the Department that the expenditure on religious activity could not be given exemption, cannot be accepted particularly in the context of our polity. We are aware that most of the religious and charitable activities go together in this country. Further, we are of the opinion that the placement and distribution of Bible and New Testament is for the benefit of the general public, and thus, is one of the charitable purposes r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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