ITA 269/2015. Case: Commissioner of Income Tax (Exemption) Vs Bhagwan Shree Laxmi Naraindham Trust. High Court of Delhi (India)
| Case Number | ITA 269/2015 |
| Counsel | For Appellant: Kamal Sawhney, Senior Standing Counsel, Raghvendra K. Singh and Shikhar Garg, Advocates and For Respondents: Mohan Parasaran, Senior Advocate, Sanjay Katyal, Ruchir Mishra, Puneet Khurana and Vibha, Advocates |
| Judges | Dr. S. Muralidhar and Vibhu Bakhru, JJ. |
| Issue | Constitution of India - Articles 25, 26; Income Tax Act, 1961 - Sections 115BBC, 115BBC(2)(a), 12A, 2(15), 2(24)(iia), 260A, 271(1)(c) |
| Judgement Date | September 07, 2015 |
| Court | High Court of Delhi (India) |
Order:
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This appeal by the Revenue under Section 260A of the Income Tax Act, 1961 ('Act') is directed against the order dated 20th August 2014 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA No. 5812/Del/2012 for the Assessment Year ('AY') 2009-10.
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The Assessee, Bhagwan Shree Laxmi Narain Dham Trust ('Trust'), was accorded registration under Section 12A of the Act on 20th May 2005. The Assessee-Trust was set up on 30th December 2002 to carry out various charitable, spiritual and religious objects as set out in the trust deed. Some of the objects of the Trust as set out in the Trust Deed are as under:
(i) To establish, promote, set-up, run, maintain assist finance, support and/or help in setting up and/or maintaining and/or running schools, and other institutions orphanages, widow home, poor houses or other establishments of relief and/or help to the poor, old and infirm people.
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(vii) To arrange, establish, manage and supervise orphanages, old age homes, night shelters, hospitals, dharmshala, nariniketan and mahila ashram etc.
(viii) To give spiritual lectures to mental disturbed person and spiritual lecture to all kinds of human beings.
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(xi) To do all other activities for the interest of the human beings to help in physical, mentally and financially.
(xii) To give provide and/or render food, medicine and other help and/or assistance in any shape or form to the poor deserving and needy person. To give provide and/or render monetary and/or other help and assistance for the relief of persons and animals affected by natural and other calamities such as food, fire, famine, cyclone, earthquake, storm, accident, pestilence drought, cyclone, epidemic and the likes to give donations, subscriptions or contributions to institutions, establishments centres of persons doing relief work on such occasions.
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(xiv) To open found, establish, manage, promote, set-up, run, maintain, assist, finance, support and/or help in the setting up and/or maintaining and/or running schools, colleges, arts and science medical, para medical and technical, lecture halls and other establishments or institutions etc. for advancement of education and knowledge in arts, science, literature, humanities and all other useful subjects in all their manifestation.
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(xvii) To promote, organize, administer, establish support maintain and/or grant and to person institution or society or organization is ever having for the objects of charitable purpose and to incur expenditure in connection therewith."
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For the AY in question, the Assessee filed its return of income accompanied by an audit report, balance sheet, income and expenditure account etc. The case of the Assessee was picked up for scrutiny. It was found by the Assessing Officer (AO) that for the AY in question, the Assessee had received Rs. 5,28,84,204 by way of donations. While the details of the names and addresses of the donors to the extent of Rs.5,01,588.98 was furnished, the details of donors to the extent of Rs.27,25,306 were not explained. The Assessee explained that during the AY in question it was mainly involved in imparting...
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