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TMI Blog2017 (9) TMI 532X X X X Extracts X X X X X X X X Extracts X X X X ..... ies of the trust though both charitable and religious are not exclusively meant for a particular religious community" and, therefore Section 13 (1) (b) was not attracted. In the present case too, the factual finding of the ITAT is likewise. It has been found that the activities of the Assessee Society, though both religious and charitable, were not exclusively meant for one particular religious community. It was, therefore, rightly not denied exemption under Section 11 of the Act. - Decided against the revenue. - ITA No. 319/2017 - - - Dated:- 7-9-2017 - S. MURALIDHAR PRATHIBA M. SINGH JJ. Appellant Through: Mr. Zoheb Hossain, Senior Standing Counsel. Respondent Through: Mr. C. S. Aggarwal, Senior Advocate with Mr. Prakash Kumar, Ms. Mohna M. Lal and Mr. Uma Shankar, Advocates. O R D E R Dr. S. Muralidhar, J.: 1. This appeal by the Revenue under Section 260A of the Income Tax Act, 1961 ( Act ) is directed against the order dated 7th October 2016 passed by the Income Tax Appellate Tribunal ( ITAT ) in ITA No. 2239/Del/2016 for the Assessment Year ( AY ) 2012-13. 2. The question urged by the Revenue is whether it could be said that the Assessee-Soc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . (i) Daily Meetings on essentials of life. (ii) Conference and Seminars. (iii) Health Camps. (iv) Adult Education Programmes. (v) Programmes on values of life for Young Adults. (vi) Programmes on Good Citizenship. (vii) Programmes on family values and Self Reliance. (viii) Conduct District and Branch Affairs. (ix) Teach Community Welfare. (x) Develop Talent for Cultural Arts. (xi) Hold Programmes for Vocation Training. (xii) Developing Leadership Skills. 7. The further factual finding rendered by the ITAT is that the above activities are for the benefit of the public at large and not for the benefit of any particular religious community or caste. 8. It requires to be noted that no question of law has been urged or ground taken by the Revenue in the present appeal that the above factual findings of the ITAT are perverse and unsupported by the documents placed on record by the Assessee. 9. In the assessment order dated 27th February 2015 for the AY 2012-13, the Assessing Officer (AO) held that the Assessee was incurring expenditure for upkeep of the priests who belonged to a particular community. The AO obser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 11 of the Act. 11. The ITAT has, in the impugned order, pointed out that neither the AO nor the CIT(A) undertook any factual examination in arriving at the above conclusions. The ITAT noted that the documents filed before the ITAT by the Assessee provided the names and designations of the persons managing and carrying on the activities of the Society. It showed that priests are not managing the affairs of the society. Further, the Assessee had in its letter dated 28th February 2015 addressed to the AO listed the activities carried out by it. In particular it stated that the programmes conducted by the Assessee Society are open for public at large without any distinction of caste from a creed or religion and the benefits of these programmes held at the meeting house are available to the general public at large. 12. At this stage, the Court would like to refer to the decision in Dawoodi Bohra Jamat (supra) where the Supreme Court observed as under: In our considered view, determination of nature of trust as wholly religious or wholly charitable or both charitable and religious under the Act is not a question of fact. It is but a question which require ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat Shadi Mahal Trust [2002] 254 ITR 212 (SC), the Supreme Court in Dawoodi Bohra Jamat (supra) concluded as under: In the present case, the objects of the respondent-trust are based on religious tenets under Quran according to religious faith of Islam. We have already noticed that the perusal of the objects and purposes of the respondent trust would clearly demonstrate that the activities of the trust though both charitable and religious are not exclusively meant for a particular religious community. The objects, as explained in the preceding paragraph, do not channel the benefits to any community if not the Dawoodi Bohra Community and thus, would not fall under the provisions of section 13(1)(b) of the Act. In that view of the matter, we are of the considered opinion that the respondent-trust is a charitable and religious trust which does not benefit any specific religious community and therefore, it cannot be held that section 13(1)(b) of the Act would be attracted to the respondent-trust and thereby, it would be eligible to claim exemption under section 11 of the Act. 15. In the present case, the factual determination by the ITAT that (i) the programme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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