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TMI Blog2019 (11) TMI 1305X X X X Extracts X X X X X X X X Extracts X X X X ..... eligious activities and in the context of Hindu Religion, such activities cannot be confined to activities incidental to a place of worship like a temple. The findings of the Tribunal on this aspect, do not call for any interference. The observations of the Tribunal vis-a-vis disallowances of 1/3rd expenditure for telecast of samagams, are reasonable and they do not warrant any interference. There is no evidence on record to construe that the GurudevJi has derived any personal benefit which would justify the Revenue to invoke the provisions of Section 13(1)(c)(ii) of the Act to deny assessee the benefit of the expenditure. - ITA 955/2019 - - - Dated:- 19-11-2019 - MR. VIPIN SANGHI AND MR. SANJEEV NARULA JJ. Appellant Through: Mr. Ajit Sharma and Ms. Adeeba Mujahid, Advocates. Respondent Through: Mr. Sachit Jolly and Ms. Disha Jham, Advocates. SANJEEV NARULA, J (ORAL): C.M. No. 49726/2019 1. Issue notice. Learned counsel for the respondent accepts notice. He fairly does not oppose the application seeking condonation of delay. Accordingly, the same is allowed. The delay is condoned. ITA 955/2019 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee had received donation of ₹ 11,01,15,431/- out of which identity of donors in respect of donation of ₹ 94,66,053/- could not be proved and the same was treated as unexplained/anonymous donation in terms of section 115BBC of the Act. Further, since the assessee could not furnish the necessary details of ₹ 50 lacs, incurred as expenditure for arrangement of samagams, it was treated as unexplained/anonymous donation. Since, the anonymous donation of ₹ 1,47,69,053/- exceeded 5% of the total donation of ₹ 11,01,15,431/- received during the year, the excess donation of ₹ 92,63,281/- was taxed under Section 115BBC of the Act. The assessee was treated as an Association of Persons ( AOP ) and an assessment under Section 143 (3) was framed vide order dated 24.03.2014 at a total income of ₹ 5,33,81,050/-, after making the additions/disallowances due to denial of exemption under Section 11 and 12 of the Act. 7. On the appeal filed by the assessee, CIT (A) vide order dated 23.09.2015 deleted all the additions. It relied upon the order of this Court in ITA 269/2015 dated 07.09.2015 for AY 2009-10, and held that the AO erred in invoking Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and religious activity in the context of the Hindu religion need not be confined to the activities incidental to a place of worship only, like a temple. It is not in dispute that the activities of the trust have been held to be for imparting spiritual education to the persons of all the caste and religion by organising samagam, distribution of free medicines, etc. to needy and disabled people. Their Lordships have also quoted the judgment of Hon ble Apex Court in the case of CIT vs. Bhagwan Shree Laxmi Naraindham Trust (supra), wherein the Hon ble Apex Court has defined the concept of religion and also in another judgment as quoted in para 14, wherein the religious activities under the Hindu faith has been defined to be mainly a way of life. After referring to these judgments their Lordships have held that the religious institutions like assessee are also engaged in charitable activities which are very much part of religious activities and such activities alongwith organising spiritual lectures has been held to be religious and this they have examined in the context of objects of the assessee trust. By such reasoning, the order of the Tribunal was affirmed. We do not find that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... easoning given by the AO, which in fact is sans any material or evidence but based on wild conjectures. For instances, in so far disallowance of 1/3rd expenditure on telecast of samagam on TV, he has held that, there might be some kind of benefit to Gurudevji, who is one of the persons specified u/s 13(3), as such telecast will give personal benefit to the personality of Gurudevji. Such reasoning is outlandish and farfetched, firstly, for the reason that any kind of befit needs to be quantified; and secondly, there has to be some material to indicate that some personal befit has gone. The Legislature has categorically given the specified nature of benefits for which section 13(2) can be invoked. No such benefits have been ascribed by the AO, albeit is based on hypothesis that TV telecast might give some benefit to the Gurudevji by enhancing his popularity as he has benefited by these TV programmes. In fact such kind of spiritual lecture telecast by various TV channels is meant for general public at large and not for the benefit of the person delivering the lectures. Hence such contention of the disallowance made by the AO is rejected. 14. Further on the issue of addition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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