Income Tax Appellate Tribunal - Chandigarh
Jcit (Os) (Exemption) Circle-2, ... vs M/S Kurukshetra Development Board, ... on 6 December, 2019
आयकर अपील य अ धकरण,च डीगढ़ यायपीठ "ए", च डीगढ़
IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH
BENCH 'A' CHANDIGARH
ीमती दवा संह, या"यक सद#य एवं, एवं ीमती अ नपण
ू ा& ग(ु ता, लेखा सद#य
BEFORE: SMT. DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, AM
आयकर अपील सं./ ITA No. 362/CHD/2019
नधा रण वष / Assessment Year : 2014-15
The JCIT (OSD) (Exemptions), बनाम M/s Kurukshetra Development Board
Circle - 2, VS Brahamsarovar,
Chandigarh. Kurukshetra (Haryana).
थायी लेखा सं./PAN /TAN No: AAATK8615P
अपीलाथ /Appellant यथ /Respondent
राज व क ओर से/ Revenue by : Shri Chandrajeet Singh, CIT-DR
नधा !रती क ओर से/Assessee by : Shri B.M. Monga, Advocate &
Shri Rohit Kaura, Advocate
सन
ु वाई क तार%ख/Date of Hearing : 26.11.2019
उदघोषणा क तार%ख/Date of Pronouncement : 06.12.2019
आदे श/ORDER
PER DIVA SINGH I n the present appeal filed by the Revenue, the hearing has taken place on 22.08.2019 and 26.11.2019. By the present appeal, correctness of the order dated 16.01.2019 of CI T(A)-3, Ludhiana pertaining to 2013-14 assessment year is assailed on the following various grounds :
1. That on the facts & circumstances of the case, the Id. CIT(A) has erred in law and facts in deleting the addition amounting to Rs. 4,93,67,440/-ignoring the fact that the receipts of the assessee like interest, rent receipt and lease receipt of commercial land are not charitable in nature.
2. That on the facts and in the circumstances of the case, the Ld. CIT(A) has erred in law and facts in deleting the addition amounting to Rs. 4,93,67,440/-
ITA 362 /CHD/2019 2014-15 Page 2 of 37 ignoring the fact that the expenses of the assessee like light and sound show security service charges, upgradation of Sh. Krishna Museum, expenditure on celebration of Geeta Jyanti, land compensation etc. are not charitable in nature.
3. That on the facts and in the circumstances of the case, the Ld. CIT(A) has erred in law and facts in deleting the addition amounting to Rs. 4,93,67,440/- ignoring the fact that the activities of the assessee do not get covered under section 2(15) of Income Tax Act 1961.
4. That the appellant craves to leave, add or amend any grounds of appeal on or before the appeal is heard or disposed of.
2. The ld. C I T- D R relying on the assessment order has argued that the Assessing Officer having considered the a s s e s s e e ' s s t a t e d a i m b e i n g to undertake overall develo pmen t of Kuru kshe tra etc. has p r o c e e d e d t o c o m p a r e t h e a s s e s s e e w i t h the other Development Boards whose activities were being run in the nature of trade, commerce or business, hence, not covered u/s 2(15) of the Act. Reliance was placed on the as sess me nt order . For Ground Numbe rs 2 and 3 also , reliance was placed on the assessment order.
3. The ld. AR relied upon the impugned order. Initially time had been sought to file a Paper Book, however, the request was give n up.
4. Since the Revenue is aggrieved by the order passed by the First Appellate Authority, the ld. CI T-D R was required to address the specific facts brought on record by the AO so as to justify upsetting the conclus ion dr awn by the CI T(A ). On a reading of the assessment order, it was noticed that no such f a c t h a s b e e n r e f e r r e d t o . Th e l d . C I T - D R i n t h e a b s e n c e o f a n y such reference on record on query nevertheless relied on the ITA 362 /CHD/2019 2014-15 Page 3 of 37 as sess me nt or der. The re spe ctive or ders of the auth orities below were read by the parties.
4.1 For the sake of greater clarity, the activities set out in para 3.1 of the impugned order were required to be read out in t h e C o u r t . Th e R e v e n u e d i d n o t d i s p u t e t h a t t h e s e a c t i v i t i e s which included maintaining and preserving the historical places in and around 48 kms of Kurukshetra and providing facilities for tourists/pilgrims including celebration for Geeta Jayanti at Bharam Sarovar and maintaining of Krishna Museum at Kurukshetra etc. as per the aims and object of the Tr ust were carried out. However, despite specific queries, no instance or fact was referred to support the assertion that these activities be considered to be a commercial activity and akin to the activity of a real estate builder as no such analysis is available in the assessment order.
4.2 Addressing ground No. 2 and 3 also, the ld. CIT-DR relied upon the assessment order. No other specific arguments on behalf of the Revenue were advanced.
5. The ld. AR on the othe r hand heavily relying upon the impugned order submitted that the AO in the subsequent as sess me nt year c onsi de ri ng simil ar acti vity on the very same set of facts and circumstances has allowed relief. Accordingly, it was h is sub mission that the view taken by the CI T(A) cannot in the circumstances be said to be disputed by the Assessing ITA 362 /CHD/2019 2014-15 Page 4 of 37 Officer. In the clarification fixed, it was submitted that this fact has been taken note of by the CI T(A) himself while granting relief and this fact has not been assailed by the Revenue.
6. We have heard the rival submissions and perused the material available on record. Before addressing the respective argume nts, it is necessary for the sake of completeness to extract the relevant findings of the AO on which heavy reliance is be ing p lace d by the ld. CI T-DR :
2. The assessee Board is a society register with Registrar of Societies.
Registration u/s 12A has been granted to the assessee by C.I.T-Rohtak on 17.07.1978. The official members of the Board are Governor of Haryana as Chairman, C. M Haryana and Vice Chairman, Urban Development Minister Haryana and 25 others as members.
3. The main aim of the society is to undertake overall development of Kurukshetra including its lands renovation of historical places and facilities to pilgrims and tourist etc. Before moving further it is essential to highlight some important points. The entities engaged in development activities have been operational in all the major cities / Districts of Haryana as well as Punjab besides in other parts of country. At some places they are called Development Boards like that of assessee, or HUD A, PUD A, or City Development Board, Town & Country Planning Boards or Improvement Trust. The nature of activities in all these cases is to develop the infrastructure of the city. The activities involves not only construction of lanes, roads, parks, streets but also to beautify the city through construction of parks, gardens etc. The activities also involve construction of houses and allotment of plots etc. in some cases till 01.04.2003 all these boards were treated as "Local Authority". The income of which was exempt u/s 10(20) of I.T.Act. From 01.04.2003 through an amendment the entities eligible for exemption were recognized and the development board were excluded. From 01.04.2001 onwards the boards started taking exemption u/s 12A of the Act.
4. The same was allowed by the department in some of the cases. However in one case of M/s Jammu Development Authority the registration u/s 12A was called by C.I.T-Jammu on the pretext that as the activities were similar to that of a real estate builder there was no element of charity involved and the JDA was not doing any charitable activity covered u/s 2(15) of I.T.Act. The cancellation of registration u/s I2A has been configured by Hon'ble Supreme Court SLP No. (S) 4990/2014 Dated 21.07.2014.
ITA 362 /CHD/2019 2014-15 Page 5 of 37
5. Now the issue has been settled that activities of development board are not charitable in nature and claim made u/s 11/12 of I.T.Act is not allowable to the assessee. The facts of the case of assessee are also similar in nature. The activities involve the development of the town. The receipts during the previous year have been shown as from Grants in Aid, Miscellaneous receipts, Rent receipts, Donation, Interest and lease of land. The Grants in Aid have been received from Government of Haryana for the purpose of implementation of various schemes. There has been receipt of corpus fund of Yog Ashram of Rs. 5,72,006/-. The expenditure of the amounts have been shown towards "Light & Sound Show Security Service Charges", upgradation of Sri Krishna museum, expenditure on celebration of Gite Jayanti, Land compensation etc.
6. The activities narrated above do not percolate to any activity having in basic limbs of Section 2(15) of I.T.Act i.e Education Medical Relief and Relief to the poor. The activity can best be described in residuary limb i.e "Advancement of any other activity of general utility". The activities narrated above if considered in the residuary limbs are restricted by the first proviso where if the gross receipts exceed Rs. 25Lakhs the benefit of Section 2(15) are not available. In case of assessee the total receipts are Rs. 34,38,22,104/-and as such the activities cannot be claimed as exempt under the limb of "Advancement of general public utility".
7. As the decision of M/s Jammu Development Authority by the Apex Court has Settled the issue in favour of the department. The assessee was given a show cause notice dated 01.11.2016 asking to justify the charitable activity. The reply has been furnished by the assessee. The assessee has submitted as- "we cannot compare our case with that of Jammu Development Authority v/s The Commissioner of Income Tax-Jammu as no activity in nature of trade, commerce or business is being practiced by the assessee".
8. Considering the reply it is clear that assessee has not much to say on the matter. The accounts are reflecting the activities being in the nature of trade, commerce or business. The Grants in Aid is received by the Government for payment of salaries to the employees. There are other grants for development work also but the same have been expanded toward other activities like sound and light shows etc. The receipt as well as payment has no charitable intent. Rather it is administrative expense which area necessity to run the institute.
9. The other receipts include interest which is due to surplus being deposited in Banks and has no direct relation with activities. The other major receipt learned & lease of land. The leasing out of commercial land to entities is purely in the nature of trade or business and as such the activities are squarely covered by proviso to Section 2(15) of I.T.Act and the assessee is not entitled to exemption u/s 11/12 of I.T.Act."
7. The finding of the CI T( A) challen ged by the Reve nue on which having reliance as placed by the ld. AR is also extracted hereunder for the sake of completeness :
ITA 362 /CHD/2019 2014-15 Page 6 of 37 3.2 Findings :-
I have examined the facts of the case and the submissions made by the assessee. The main issue in appeal centres around the denial of exemption under Section 11 of the I.T. Act on the ground that the assessee was not doing any charitable activity.
However, an examination of the activities of the appellant society reveals that there is no commercial element involved. There can be no comparison with bodies like Haryana Urban Development Board (HUDA) etc., where the activities are different and commercial in nature as they deal in real estate. No event or activity garnered with any profit motive is carried out by the appellant. Moreover, the interest earned on funds of the appellant society has been as per the provisions of Section 11(5) of the I.T. Act. The light and sound show for which expansion of funds have taken place is as per the tenets laid down in the objects of the society, viz., to provide utmost facilities to pilgrims/tourists coming to Kurukshetra. This fact has been accepted by the Assessing Officer in his order for A.Y. 2016-17 dated 30.12.2018 where the charitable nature of the institution has been accepted.
The case of Jammu Development Authority Vs. CIT relied upon by the A.O. is not relatable to this case as the facts are totally different in both the cases. In that case, the registration u/s 12AA of the IT Act was cancelled on the grounds that the assessee was carrying out activities against the spirit of Section 2(15) of the Act. In the appellant's case, there has been no issue with the registration u/s 12AA of the Act and it is seen that there are no flouting of the provisions of Section 2(15) of the IT Act.
In view of the facts as stated above, I am the opinion that the denial of exemption u/s 11 of the IT Act was not justified. I, therefore, delete the addition made on this account. These grounds of appeal are allowed.
8. In the facts of the present case, it is seen that some of the aims and objects relied upon by the assessee referred to for consideration bef ore t he CI T( A) an d taken i nto consider ation by the said authority have been extracted in para 3.1 of the order. Since the above conclusion challenged by the Revenue in the present proceedings rests on these facts and evidences brought out in the impugned order, accordingly, it is deemed appropriate for the sake of completeness to also reproduce the relevant extract from the impugned order :
" 3.1 A. R. Submissions :-
ITA 362 /CHD/2019 2014-15 Page 7 of 37 During the course of appellate proceedings, the appellant submitted the following : "The Assessee society is carrying out the charitable activities of general utility as enumerated in object clause of the deed of registration and few such objects are:-
(i) Providing all kind of facilitation to Tourists/Pilgrim coming to Kurukshetra throughout the year.
(ii) Maintain and Preserve Historical Places in and around 48 Kms of Kurukshetra
(iii) To provide all kind of support for celebration of Gita Jyanti at Brahm Sarovar every year.
(iv) To Maintain and operate Krishna Museum at Kurukshetra.
(v).............................and so on."
9. On a consideration thereof, looking at the aims and objects of the Trust and its activities carried out, the specific areas of its operations, we find that the conclusion drawn by t h e C I T( A ) d o e s n o t w a r r a n t a n y i n t e r f e r e n c e . F o r a r r i v i n g a t the above conclusion we have taken into consideration the above detailed facts available on record and also seen that no fact has been referred to by the Assessing Officer to demonstrate that the facts of the assessee's case were akin to the facts as considered in the case of M/s Jammu Development Authority (supra). When we consider the facts as available in the order, it is seen that Jammu Development Authority as per record was found to have been engaged in the activity of de veloping and selling land as a Real Estate builder. This finding of fact on record remained unsettled right upto the Apex Court. Th e sai d fi nd ing is f urther coup le d w ith another clear consistent finding on record as in the facts of the said case, the re were consistent fi ndin gs of the Cou rts and Tr ib unal ITA 362 /CHD/2019 2014-15 Page 8 of 37 t h a t , t h e r e wa s n o e l e m e n t o f c h a r i t y i n t h e a c t i v i t i e s o f J a m m u Development Authority. Th i s finding of fact was further supported by the primary and material fact available on its record namely that the Registration u/s 12AA of the said authority as noticed by the Hon'ble Jammu & Kashmir High Court also had stood cancelled.
9.1 In the facts of the present case, Registration u/s 12A stands and no material has been referred to before us even to suggest that there were any proceedings pending its cance llation. Th us , the sub mis sion that the S LP filed by the said Authority had been dismissed by the Apex Court, we hold has no material bearing whatsoever on the facts of the present case. In the facts of the present case, for the Revenue to rely on the said decision, it must be established that the present assessee on facts can be said to be engaged in the activities akin to a "real estate builder" with no element of charity. There are no facts referred to for such a conclusion. Further, atleast some fact or evidence necessarily should be available on record to show that atle ast the process of cancelling etc. the Re gistra ti on u /s 12AA has star ted . Submissions, arguments and facts to the said effect are missing. Without caring to establish a pari-materia on these material facts, we are of the view that the reliance placed on the decision is misplaced. On t h e c o n t r a r y , w e n o t i c e t h a t b e f o r e t h e C I T( A ) , t h e a s s e s s e e h a s ITA 362 /CHD/2019 2014-15 Page 9 of 37 c a n v a s s e d t h a t "The activities carried out by the Assessee society are of charitable nature as defined u/s 2(15) of the IT Act, and eligible for exemption u/s 11 of the Act subject to certain conditions laid down therein. The Assessee society has complied with all such conditions and the funds are applied as per those conditions." It has also been canvassed that "the surplus funds of the assessee society are kept as per the provisions laid down u/s 11(5) of the Act". These submissions, we find have not been even attempted to be upset by referring to any fact or evidence ignored by the CIT(A) or noticed by the AO. At the cost of repetition, we find that no evidence, fact or evidence has been placed before us to upset these submissions.
10. We also notice that the generalistic sweeping observation alleging similarity of activities in the assessment order without referring to any specific fact or evidence with HUDA and PUDA necessarily has to be discarded. Even otherwise, we note that the facts of these cases are stated to be distinguishable as the assessees therein are stated to be engaged in activities like acquisition of lands, its development etc. where the assessee is exploiting its monopoly position engaged in providing commercial and residential properties which has been the basis of the allegation that it was engaged in commercial ventures. The Re venue infact has argued that the AO has understood the word "Development" as considered in the case of Development Boards which engage in development of lands ITA 362 /CHD/2019 2014-15 Page 10 of 37 and then sell it for profit after plotting etc. Misguided by the casual usage of development of Kurukshetra, we find in the facts of the present case the AO has misdirected himself in understanding the word "development" as akin to activities of Development Boards etc. We find that no specific instance of establishing identical facts has been brought on record by the AO and even in the present appeal, no fact or instance supporting the claim of near similarity of facts with either Jammu De velopment Board etc. or HUDA, PUDA etc. has been brought to our notice by Revenue. On the contrary, we find that there was no similarity of activity with M/s Jammu Developmen t Au thority namely developmental activities like that of a Real Estate builder etc. T h u s , t h e r e l i a n c e p l a c e d t h e r e o n b y t h e Revenue has to be discarded.
11. Addressing the next specific grievance addressed by way of Ground No. 2 in the present appeal that the expenses incurred for "Light & sound Show"; upgrading of Krishna Museum etc. has been considered to be a commercial activity by the AO. It is ne cessary to set out the specific finding of the CI T(A) ch allenged by the Revenue . T h e C I T ( A ) h a s h e l d " The light and sound show for which expansion of funds have taken place is as per the tenets laid down in the objects of the society, viz., to provide utmost facilities to pilgrims/tourists coming to Kurukshetra. This fact has been accepted by the ITA 362 /CHD/2019 2014-15 Page 11 of 37 Assessing Officer in his order for A.Y. 2016-17 dated 30.12.2018 where the charitable nature of the institution has been accepted." 11.1 In order to address the issue, the facts as available on record need to be addressed. Th e AO, it is see n, has di scussed the same in para 5 of his order. A perusal shows that the statement therein also serves as his conclusion as it makes reference to no fact or evidence. We find that there is no reasoning available to hold that on consideration of which fact he has concluded that it is a comme rcial activity. It is noticed that the AO at the cost of repetition in reference to Ground No. 2raised in the present proceedings has observed in the a s s e s s m e n t o r d e r t h a t "The expenditure of the amounts have been shown towards "Light & Sound Show Security Service Charges", upgradation of Sri Krishna museum, expenditure on celebration of Gita Jayanti, Land compensation etc." A p a r t from this bald statement, there is no further discussion in the order as to why it is a commercial activity. On the other hand, we find that when the facts available on record as considered by the tax authorities are seen for examining the correctness of the said conclusion, we notice that the said activity when c a r r i e d o u t b y t h e a s s e s s e e w h o s e s t a t e d a i m i s fac ilitating tourism/pilgrim, maint aining and pres erving historic al places in and around 48 kms. Of Kurukshetra , celebrating Geeta Jayanti at Baharam Sarova r and ma inta ining Krishna Mus eum etc. a s p e r t h e stated aims and objects which are not in dispute, how the AO ITA 362 /CHD/2019 2014-15 Page 12 of 37 has concluded that it was a commercial venture, we find is curiously left unaddressed by him.
11.2 When we examine the conclusion drawn that the Light and Sound show was a comme rcial exercise without any reference to fact, evidence or any consequent reasoning, we notice from the assessment order itself that it has been argued before the AO that there was no profit motive in the activity as the main source of Income for the assessee society is Grant in Aid from the State & Central Govt. and Local Authority. Out of the total receipt in the financial year 2013-14 of Rs. 34,38,22,104/-, it has been claime d that an amount of Rs. 32,02,00,000 was received as Grant in Aid from State & Ce ntral Gove rnme nt for chari table ac tivi ties. Th us, it is see n that the argument that it was a commercial activity stands demolished by the facts as the assessee society is mainly dependent on Government for its activities and there is a very meager amount of collection on account of donations etc. In view of these specific facts, we had required the Revenue to s h o w w h e r e i s t h e a l l e g e d c o m m e r c i a l a c t i v i t y . T h e l d . C I T- D R in the absence of any such evidence on record or material referred to by the AO relied upon the assessment order. We further notice that the assessee in its submissions extracted at pages 5 and 6 of the impugned or der before the CI T(A ) has s t a t e d t h a t t h e a s s e s s e e s o c i e t y i s exhibiting the philosophy of ITA 362 /CHD/2019 2014-15 Page 13 of 37 Gita given by Lord Krishna through a Light & Sound show at the Birth place of Gita at "Jyotisar". A p a r t f r o m t h e s e f a c t s , i t i s s e e n that the following supplemental submissions have been extrac ted b y the CI T( A) w hi ch are reprod uced hereu nder from the impugned order for the sake of completeness :
Additional Submissions on 12.07.2018:-
In continuation of our previous submission, we submit the following information as desired by your honour: -
(01) Copy of Objects for which the Appellant/Assessee Board is established:-
The Assessee board was established on 01st Day of August, 1968 by the Former Prime Minister of India Bharat Ratna Sh. Gulzari Lai Nanda. The copy of Memorandum of Association containing Object Clause is attached herewith as per Ex-A. (02) Copy of certificate of Registration under section 12A(a) of the I. T. Act:-
The certificate of registration under section 12A(a) of the IT Act, 1961 was issued by Hon'ble CIT on dated 17/01/1978 vide no. 227(15-K)/74-75/J and the copy of same is attached herewith as per Ex-B. (03) Sources of Income:-
The assessee Board is mainly dependent on Grant in Aid from State and Centra! Government. During the year under consideration, the assessee has received Rs. 32,02,00,000 as Grant in Aid from Government out of the total receipts of Rs 34-38,22,104. The copy Audit Report in Form No. 10-B alongwith copy of Balance Sheet, Income & Expenditure Account is attached as per Ex-C. (04) Application/Accumulation of Income' by the Assessee Board:-
The Income has been applied for the purpose of fulfilment of objects as laid down in the objects clause of Memorandum and/or objects incidental to the main objects of the assessee Board as per the conditions laid down u/s 11 of the Act Further, the amount of income accumulated or set apart for application to charitable/religious purposes, to the extent it does not exceeds 15% of the Income has been properly invested by the assessee as per guidelines laid down u/s 11(5) of the Act.
Further, we place reliance on the Landmark judgement of Hon'ble Supreme Court in the case of ACIT Vs. Surat City Gymkhana [2000 (246) ITR 188] wherein Hon'ble Supreme Court held that Registration issued under section ITA 362 /CHD/2019 2014-15 Page 14 of 37 12AA is a fait-accompli and A.O has no power to further probe into the objects of the Trust(See Ex-D). So, the action of the Ld. A.O. of rejecting claim of the Assessee under section 11 is totally wrong and deserves to be scrapped.
Keeping in view the facts and circumstances given above, your honour is requested to pass an appropriate order granting relief to my client."
12. On a consideration of the above facts in terms of the ground raised, we find that the issue which falls for our consideration is whether the expenses incurred and the receipts received by the assessee specifically from the Light and Sound Show and maintenance of Museum etc. can be said to arise from the activities of the assessee which can be said to be covered u/s 2(15) of the Income Tax Act. For the purposes of determining the claims and the counter claims of the parties in the present proceedings, it is necessary to first extract the relevant provision :
Section 2(15) "charitable purpose" includes relief of the poor, education (yoga) medical relief, (preservation of environment (including water-sheds, forests and wildlife) and preservation of monuments or places or objects of artistic or historic interest, and the advancement of any other object of general public utility.
Provided that the advancement of any other object of general public utility shall not be a charitable purpose, if it involves the carrying on of any activity in the nature of trade, commerce or business, or any activity of rendering any service in relation to any trade, commerce or business, for a cess or fee or any other consideration, irrespective of the nature of use or application, or retention, of the income from such activity, unless--
(i) such activity is undertaken in the course of actual carrying out of such advancement of any other object of general public utility; and
(ii) the aggregate receipts from such activity or activities during the previous year, do not exceed twenty per cent of the total receipts, of the trust or institution undertaking such activity or activities, of that previous year."
13. In the facts of the present case, at the cost of repetition it needs to be borne in mind that the assessee as per para 3 of t h e a s s e s s m e n t o r d e r i t s e l f i s a s o c i e t y w h o s e main aim is to ITA 362 /CHD/2019 2014-15 Page 15 of 37 undertake overall develo pmen t of Kurukshe tra etc. It has elaborated its aims as including renovation of historical places an d f ac ilities to pil grims and tou rists e tc. A further perusal of para 5 of the assessme nt order shows that there has been receipt in the corpus fund of Yog Ashram of Rs. 5,72,006/-. It is seen that the expenditure of the amounts have been shown towards "Light & Sound Show Security Service Charges", upgradation of Sri Krishna museum, expenditure on cele br ation of Gita Jayanti e tc.. Th e activities of the Tr ust, it is seen included maintaining and preserving the historical places in and around 48 kms of Kurukshetra and providing facilities for tourists/pilgrims including celebration for Geeta Jayanti at Bharam Sarovar and maintaining of Krishna Museum at Kurukshetra etc. When these facts are read alongwith the submissions of the assessee advanced before the CI T(A) which have be en extracte d in para 3.1 of the i mpu gne d order, it is seen that the claim that the assessee is carrying out the charitable activities of general utility as enunciated in the Objects clause of its Deed of Registration cannot be denied. Few of these objects have been extracted hereunder a g a i n a t t h e c o s t o f r e p e t i t i o n , t h e y i n c l u d e : (i)Providing all kind of facilitation to Tourists/Pilgrim coming to Kurukshetra throughout the year; (ii)Maintain and Preserve historical Places in and around 48 Kms of Kurukshetra; (iii) To provide all kind of support for celebration ITA 362 /CHD/2019 2014-15 Page 16 of 37 of Gita Jyanti at Brahm Sarovar every year; (iv) To Maintain and operate Krishna Museum at Kurukshetra. When these facts are taken into consideration with the finding arrived at in the impu gne d or de r, it is seen th at the CI T( A) h as come to the conclusi on that the re is no comme rci al ele ment i nvol ved. The said conclusion, we find cannot be faulted with as no event or activity has been referred to either by the AO or by the ld. CI T-D R to show that i t can be sai d to be motivate d b y any profit motive. He has also concluded that there is no comparison with bodies like HUDA, PUDA etc. which finding also we find ourselves in agreement for the reasons brought out hereinabove and to be elaborated hereinafter.
14. In order to address the expenditure accepted by the CI T(A) and uphe ld by us in the facts of an assessee maintaining a Krishna Museum and having a Light and Sound Show exhibiting the philosophy of Gita at its birth place "Jyoti Sar" it needs to be addressed what Kurukshetra stands for. Th e re may be mul tiple n arrative s on the be lief w he ther any actual war called the Mahabharat was fought or is it a reference to a constant battle of good and bad waging in e ach one of us since times immemorial. However, the fact that Gita was expounded on the battle field of Kurukshetra on the verge of Mahabharat by Sri Krishna is a subject or rather a fact on which the belief is based is not itself in dispute. Kurukshetra ITA 362 /CHD/2019 2014-15 Page 17 of 37 has its name in the hall of fame solely and only due to the expounding of the philosophy of a civilization which was plumbing in the depths of ignorance due to the prevalent and rhetoric adherence to rituals based on incorrect context of the principles, ideas and philosophies. Th i s religious reform separating religion from the philosophy of a life lived in excellence for the benefit of the Society was one of the first of the many self generated religious reforms of the civilization. Th is i s contai ned in the Bhagwad Gi ta. The fact that it is the cultural heritage of this nation it cannot be denied by the most doubting of the doubting Thomases. Kurukshetra attracts tourists and pilgrims not because it is a site of some scenic magnificent beauty. Its claim of attraction is solely the cultural, historical, philosophical heritage of a civilization which was lost in oblivion for nearly 700 years. The keeping alive of the new direction and definition shown by the Great Yogi Sri Krishna who is considered a God by some of us where shunning the the n corrupted religious practices, he gave a distinct new definition of Yajna as the act of giving back to the Universe like the water cycle aided and performed by the Sun; Like the exchange of gases and interdependence between the an imal w or ld and the vegetati on; the fl or a and the fauna. The keeping alive of the place which gave birth to the yogic, enlightened way of life showing how to achieve balance and ITA 362 /CHD/2019 2014-15 Page 18 of 37 harmony being one within and without was explained by Sri Krishna at this place. The des cr ip tion of un ity i n mind, body and soul within and the universe outside were shown to be aspirational quests of the civilization. Th e message of achieving deliverance of the mind from the fears and greed of mate ri al ob jects, f ame and desires an d to l ive not in the min d but in the enlightened mind where greater good of all and negating the self ego were aspirational choices to be guided by which was explained to Arjun overcome by a paralytic fear when required to fight in a war against his own. The fact that there are some relics, temples, trees, water bodies keeping the messages and the life events and the philosophy around these events alive which infact is the vanishing cultural heritage of the civilization cannot be shied away. It is not the purpose of the present proceedings to debate whether there was a movement to the Indus valley civilization or movement away from the Indus Valley civilization, the preserving of the cultural heritage, however, cannot be ignored. The fact that the mythical river Saraswati having its temple supposedly at the ancient site of Pehowa again is a belief which is central to the core cultural heritage. Efforts to preserve it come within the 48 km radius. Its importance cannot be over- emphasized as apart from a religious spot like other religious sites it has been maintaining a genealogical records of the families visiting this place over a period of times of birth, d e a t h e t c . These are some of the written records which may still be ITA 362 /CHD/2019 2014-15 Page 19 of 37 available with some families at Pehowa which again is a cultural heritage. The importance of their preservation and maintenance cannot be allowed to be toyed with.
15. A t t h i s s t a g e , it would be apposite to refer to certain constitutional provisions especially keeping in mind the fact t h a t g o v e r n m e n t ' s f u n d s are also involved. It is well settled that all Acts of State and the Union of India are deemed to be in conformity with the constitutional mandate of the country as the Constitution of India is the supreme law of the land. Reference may be made t o the Dire ctive, Principles of State Policy enshrined in Part-IV of the Consti tution. Th e D i r e c t o r P r i n c i p l e s o f S t a t e P o l i c y t h o u g h have not been provided to be enforceable in a Court of law like fundamental Rights which enjoy such a guarantee, however, their importance in providing a guidance for formation of State p o l i c i e s e t c . c a n n o t b e i g n o r e d . Article 49 of the Constitution of India included in the Chapter of Part IV of the Constitution in clear unambiguous words is titled "Protection of monuments and places and objects of national importance" It mandates that;
"It shall be the oblig ation of the S tate to pr otect every monument or place or object of or ar tistic or histor ic interest, [declared by or under law m ade by Par liamen t] to be of nation al impor tance, from spoliatio n, disf igurement, des tr uc tion, remov al, dispos al or export, as the case m ay be."
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16. A f u r t h e r r e f e r e n c e t o Article 51A of the Constitution of India enshrined in Part-IVA titled as "Fundamental Duties" may also be made. The Ar ticle in c lear ter ms se ts ou t th at it sh al l be th e du ty of every c itiz en of Ind ia to val ue an d preserve th e rich heritage of the composite culture. The specific Clause (f) of Art. 51A sets out that, " It shall be the duty of every citizen of India to value and preserve the rich heritage of our composite culture." The fac t that site w hi ch gave birth to a ph il osophy which has a rich following right through the generations is the cultural heritage cannot be denied. Conscious of the fact that the Directive Principles of State Policy are not enforceable in a Court of Law like Fundamental Rights, however, there is no disputing the fact that they hold an equally important status as the Fundamental Rights guaranteed under the Constitution as they provide the guiding beacon in the light of which the framers of the Constitution expected that the State Policy would be guided by. Infact, there are decisions which allow the Fundamental Rights to be restricted if a law aims to realize the mandate of the Directive Prin ci ples of S tate Pol ic y. The fact that the Constitution of India is the supreme law of the land and that all provisions of all Acts, Rules and Regulations are presumed to be in conformity with it is not open to debate. The fact that the area of Kurukshetra owes its importance to the philosophy of the Bhagwad Gita encapsulating the teachings and message of the Ved, the Upnishads and the Purans contextually summarized by Sri Krishna at this ITA 362 /CHD/2019 2014-15 Page 21 of 37 place is well known and accepted. The temples, monuments, trees, stone, the space etc. in memory and recognition of and the building of the mythology, the legends, the folklore, the festivals, the songs, bhajans, the music, the dance forms etc. around this event are the cultural heritage of this nation centered in this place constitute and form the vanishing tangible and intangible cultural heritage cannot be denied. T h e f a c t t h a t t h e r e a r e d o u b t e r s and nay sayers on the very existence and relevance of the discourse does not detract from the fact that there is a whole body of cultural, heritage, philosophy and ideas resonated and birthed from this place. Sri Krishna a God to some of us is also a supreme yogi, a philosopher and definitely an enlightened mind to all of us. He has delivered the f amous discourse at this place and this is the re ason and the only re ason f or the impor tance and re lev ance of K urukshetr a. Consequently an inform ative dissemin ation of his lif e, time and philosoph y c anno t be dism issed as commercial ac tivi ty. Th e di sse minati on of information through Light and Sound available even to the illiterate cannot be whimsically and arbitrarily discarded as a commercial venture. Similarly maintenance of a museum keeping alive the philosophy ideas and cultural folklore constituting the cultural heritage cannot be dismissed as a commercial activity s i m p l y f o r t h e s a y i n g . Th e f a c t t h a t a p a r t f r o m v a r i o u s o t h e r cites within the 48 KM area of Kurukshetra, there is Pehowa also which though has been referred to earlier for the mentioning of the genealogical records is also as per folklore, ITA 362 /CHD/2019 2014-15 Page 22 of 37 cultural belief is considered to be on the banks of the erstwhile Saraswati, some would say mythical river embodying the Godess Sarasw ati, "Gode ss of Le arn ing". Th e existence of this river marked by a temple on the purported site may also have doubt sayers but its existence is the cultural heritage of this Nation which recognizes " Tr i v e n i " and existence of different philosophies and thoughts cannot be denied. A person on the touchstone of scientific historical standards may or may not believe its existence, however, the existence of a cultur al he ri tage ar ound this e vent cann ot be de nied. The fact that its existence is insisted upon by a particular class of thinkers to justify that as opposed to migration from the Central Asia infact there was a migration from the East to Central Asia may cause and keep alive the conflict and give life to the divergent views available. However, multiplicity of views is healt hy w hen supported by cultur al he ritage. The civilization which is attempting to rise from the 700 years of oblivion has never shied away or denounced the non-believer from the believer, infact such tags of identification are not give n as different views are acceptable and do co-exist peacefully. The extre me tole ran ce and acce pting existence of opposing views peacefully may have been the banes and cause for near extinction of the civilization, however, this fear too did not sway the civilization. This cultural heritage and the ITA 362 /CHD/2019 2014-15 Page 23 of 37 importance of maintenance of the vanishing relics, Sites, the tangible and intangible cultural heritage of national importance cannot be over emphasized. Its absence becomes more noticeable where unlike other civilizations which celebrated victory by building Monuments, Gates, Mausoleum, Arches etc. this civilization did not build any monuments in personal honour. The so called hi ghe st achieve rs as role models of this civilization be they Kings, philosophers or thinkers consciously avoided perpetuating either their name or lineage as culturally they have always aspired to attain control over ones own mind, body, thought and soul and negate the ego and the name itself. Th e fact that exte rnal civilizations engaged with part of the population engaged in business and administration was ignorant of the passion of the highest achievers who were engaged in their solitary journeys to negate the ego by yog, medication and dhyan were not noticed by the rapacious and the greedy, the history with a lack of victorious symbols of achievement despite the evidence of well planned ancient sites discovered by a r c h e o l o g i s t s i s e v i d e n t o f t h i s f a c t . These cultural aspirations admittedly do not have many physical symbols around which the philosophies, the culture and the ideas and heritage revolved. Thus, preservation of the vanishing and the few remaining relics of the tangible and intangible cultural heritage cannot be treated to be a commercial exercise without even a scrap of evidence.
ITA 362 /CHD/2019 2014-15 Page 24 of 37 17.1 It would not be out of context to quote Koenraad Elst who has as per information available in the public domain addressing the queries posed to him on the advice which he would possibly give to the Hindus as available in http://koenraadelstblogspot.com/2012/05/hindu-survival-what-is-to-be- done.html ha s s t a t e d ; " S o m e H i n d u s a s k m e , a s a s y m p a t h i z i n g outs ide r, if I have any ad vice f or them when the y wan t to rev ive their f ortunes. In princ iple, I have no ad vice; it would be arrog ant to pretend to know something th at the people concerned are not so sure about. B ut then ag ain, H indus are no d iff erent f rom others, they are subjec t to the same laws , so an app roximative knowle dge of the ir cond ition is enough to pred ict where they are mov ing and to say wh at they have to do to m ake the best of it. So, he re goes. " and answered the same with stating that; "The first thing Hindus have to do, is to know themselves. The great problem of Hindus today is that they have become sleep -walkers, forgetful of t h e i r c i v i l i z a t i o n . I t g e t s wo r s e w i t h e v e r y p a s s i n g y e a r , a s t h e ever-larger Hindu middle-class is becoming Americanized both in consumer patterns and in values. Their k n o wl e d g e of W e s t e r n f i l m s a n d m u s i c i s b e c o m i n g b i g g e r a s t h e i r k n o wl e d g e o f H i n d u t r a d i t i o n i s l e s s e n i n g . A n d t h e wo r s t i s t h a t i n c r e a s i n g numbers take pride in their ignorance."
17.2 Reference above is not in recognition of the correctness or approval of the view expresse d, it is in the context to h i g h l i g h t i n g t h e importance of a vanishing appreciation, awareness and ITA 362 /CHD/2019 2014-15 Page 25 of 37 knowledge of the cultural heritage. Considering the factual and contextual background of Kurukshetra and the facts of the case in the light of the statutory provisions, we are of the view that the need and necessity to keep alive the cultural and civilization heritage and wisdom is not only a national necessity for bringing life of dignity and self-respect, its importance cannot be over emphasized in order to enable the peoples to live an enlightened and empowering life without fe ar. Thi s would go a long way to address the unjust cr iticism of the ignorant on the so called myths of Hindu cowardice. Th e passion for non-violence enshrined in the cultural heritage of the country has to be understood in the context where the people were exhorted to and were also capable of understanding that it was possible and they were capable in this life itself of rising above the material excesses and gains and achieve the godly qualities of grace, forgiveness, magn animity and des ire socie tal we lfare avoi di ng violence. The philosophy of tolerance, live and let live; giving back to the society, avoid violence till the nth degree of tolerance so as to live not in the body but in the spirit beyond the mind. It is not the purpose of the present order to delve deeply in this esoteric and metaphysical topic or deliberate upon the possible ways of holographic visualization of self mind and ego within one's own consciousness, the purpose is only to ITA 362 /CHD/2019 2014-15 Page 26 of 37 highlight that the cultural heritage of the civilization needs a protection and re cognition keeping in mind the aforesaid constitutional provisions and the need for preserving the tangible and intangible cultural heritage revolving around this area which the society aims to preserve and maintain. It may al so be me nti oned that the need , i mportance an d necessity to maintain, preserve and protect the cultural heritageit is well recognized even under International Conventions that cultural policies are a p ar t of develop me nt. India is a signatory to the International Conventions which acknowle dges the need to implement its key components of development strategy through Government agencies. Reference may be made to the United N ation's Conference on "Hu man Development" held in 1972 at S tockholm. Reference may also be made to recommendations made by the Inter-governmental Conference on Cultural Policies for Development which issued an "Action Plan on Cultural Policies for Development" (30 March-2 April,1998) again at Stockholm wherein India was also a Member. The f o l l o w i n g Policy Objectives recommended to Member States :
1. To mak e cultur al policy one of the key components of development strategy;
2. To p romote creati vity and parti ci pati on in cultural life;
3. To r ei nf orce policy and pr actice to safeguard and enhance tangible and intangible, movable and immovable cultural heritage and to promote cultural industries;
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4. To p r omote cul tur al and l in guisti c di ver sity i n and for information Society; and
5. To make more human and financ ial resources available for cultural development.
17.3 Thus, keeping alive the cultural heritage an activity undertaken by the present assessee as per its aims and objects and accordingly educating and disseminating this information through the Light & Sound Show or Museum alone without any facts and evide nce to the contrary cannot be termed to be a commercial activity purely on whims and fancies of the officer s. Th e aim of the Statute is to col le ct j ust and due taxes. Article 245(1) empowers the Parliament to enact laws for the whole or any part of the territory of India. Article 265 of the Constitution provides that no tax shall be levied or collected except with the authority of law. The Income Tax Act pr ovides for a me ch anism to levy and collect income tax as well as to grant exemption from payment as in the prese nt case. The "activities " ordi narily un dertaken by Development Authorities have necessarily to be considered as distinguishable and distinct in fact where it is evident that the ac tivities rein force the imp le me ntation of the cultural p olicies and infact aim to safeguard, prote ct and preserve the tangible and intangible movable and immovable cultural heritage. As noticed, cultural policies as a part of development stands recognized even under International Conventions. Considering ITA 362 /CHD/2019 2014-15 Page 28 of 37 the constitutional mandate enshrined in the Directive Principles of State Policy and the Fundamental Duties for the citizens under the umbrella of which the cultural heritage is sought to be preserved. Disseminating information and educating through the Light and Sound Show to the curious and the interested person irrespective of religion, caste, culture, creed, colour, gender, nationality cannot be irresponsibly termed as a mere commercial activity without an iota of evidence. The need for preserv in g and mai ntai ni ng cultural pride cannot be overemphasized as observed earlier also especially where the presentation of this civilization has been only through the prism of constant and the mischievous criticism bringing on the table for discussion only the caste atrocities, sati or child marriages which no doubt have been the malaise of the civilization and these events necessarily call for us to hang our heads in shame but also need to be considered in the backdrop of what was then happening in the rest of the world. Events must be understood in the context of the times. Women as a gender were oppressed and witch hunting, burning at the stake and other practices of torture were accepted within those civilizations and religions of those times. Th e s e p r a c t i c e s o f w i t c h h u n t i n g a n d m a l t r e a t m e n t o f the marginalized, the weak and the wome n were duly sanctioned as permissible religious tools of oppression in most ITA 362 /CHD/2019 2014-15 Page 29 of 37 of the other civilizations of the world and were near equivalent to Sati and caste atrocities. The w ome n in the so-called developed nations even then were married off young with virtually no say e ither in the event or choice of mate. Th e i r status and existence was totally dependent on male support and in the absence of it, were maltreated, having no economic, social or inheritance rights, denied education much like the women in this civilization when it was plumbing the depths of ignorance. Th us no d oub t caste, sati, chi ld mar ri age etc. as practiced were abominal practices to be shunne d, the other civilizations too were equally on the back foot on these aspects. Th i s c i v i l i z a t i o n h a s p e r i o d i c a l l y h a d r e s u r g e n c e a n d reform initiated by the enlightened religious Reformers, Saints at different points. Reference may be made to the a new definition give by Sri Krishna. Reference may also be made to the reforms and new definition given by Sri Gautam Budh, Sri Mahavir, Guru Nanak, Mira, Ravi Das, Kabir, Raja Ram Mohan Roy, Swami Dayanand Saraswati, Shankracharya, Sri Vive kanand etc. The cul ture has been al ive whe rein se ver al course corrective self generated corrections have taken place. Th e re is a lot more to this civil iz ation , the n caste divides. The dissemination of the information and education on the life and philosophy of Sri Krishna and Gita respectively is a recognition of the cultural heritage is necessary to address the ITA 362 /CHD/2019 2014-15 Page 30 of 37 civilization in a proper perspective. The trashing of the civilization only on the basis of caste can best be addressed by re cognizing and le arning abou t the rich cu ltur al he ritage . The placing of facts in the correct perspective would show that possibly the unfortunate conflict of caste as portrayed actually may be better understood as a conflict of the wealthy and the deprived existing in the capitalist world as well as in the communist world alike;. in the developed, developing and under-developed economies of the world over. Th i s fact represented out of context ignoring the history of the rise and fall of the civilization in the context of the global trends continuously belittles the achievements of the Indian diaspora who have demonstrated their mettle in different fields the developed nations. The abiding resonance and power of this philosophy has been oft referred to not only by the Great Indian minds like Mahatama Gandhi, father of the nation but also other equally w e l l r e s p e c t e d I n d i a n m i n d s l i k e A d i S h a n k r a c h a r y a , S w a m i V i v e k a n a n d , R a b i n d r a N a t h T a g o r e a m o n g s t others. The enlightened international diaspora equally well acknowledges the relevance and magnificence of this philosophy.Whereas whether Albert Einstien acknowledged this magnificent text of achieving excellence in human spirit, on this the jury may be well divided but other equally famous and well recognized scientists, historians, philosophers, artists, thinkers have ITA 362 /CHD/2019 2014-15 Page 31 of 37 acknowledged its magnificent is not in dispute. Reference may be made to J. Robert Oppenheimer, Henry David Thoreau, T.S. Eliot, Sunita Williams, Philip Glass, Annie Besant, Ralph Waldo Emerson, Herman Hesse, Carl Jung, Alduos Aldous Huxley, Rudolph Steiner etc. etc. and the list can go on. The abidi ng principles of Right and Wrong thought, action and deeds were explained on this terra ferma to Arjun who after having prepared for this battle baulked on the battlefield and expressed his extreme revulsion and shame in being involved in this immoral war. The discour se has stood the te st of time as it involves the highest principles of management as applicable to an individual, organization or State. It is on this terra ferma of Kurukshetra that Shri Krishna gave the discourse of right and wrong actions, thoughts and deeds. Th e definiti on of Right action was exp lained wi th the c oncept of "swa-dharma" i.e. that action which is right for that person at that point of time for which no scriptures need to be read, no ritual needs to be perf or me d, no G od or Gu ru needs to be appeased. Right action with the right intellect enlightened by the pure human spirit bereft of shackling of the mind through the five senses with no thought or desire of individual benefit or reward or punishment is explained to be the highest principle of an enlightened human existence which is possible only with mindful living. It is a well acknowledged fact that the lessons addressing the spirit of the human desire to live a ITA 362 /CHD/2019 2014-15 Page 32 of 37 life of exalted magnificence expounded by Sri Krishna has a following of renowned philosophers, thinkers of different times who have acknowledged the lofty ideas and heavily borrowed therefrom or at times plagiarized the philosophy expounde d and incorporated it in their Sects/religions and followings. It is not a religious discourse delivered in a temple or at a religious ceremony but at a battlefield, the place of action, it is a life lesson for the spirit starving for excellence and magn if ice nce . Th is p hilosoph y has cau ght the atte ntion of the enlightened world for generations. The activ ity of the Tru st to keep alive this message for the curious seeker and the ignorant visitor alike by giving a perspective of the mythology and the historical context of the conflict, the message of resolution and being aware that beyond the five senses swaying the mind and consequently the body, there is an intelligence waiting to be tapped for which no knowledge except the knowledge of the pure self is sufficient cannot be termed to be a commercial exercise without any reference to an y fact or e vide nce suppor ti ng the clai m. The i mpar ting of these messages through a Light and Sound show or by maintaining a museum cannot by any stretch of imagination b y c o n s i d e r e d t o b e a c o m m e r c i a l v e n t u r e . The fact that this is a holy place for a Hindu pilgrim open to the world at large cannot be so construed so as to be understood purely in the religious context shorn of the tangible and the intangible cultural context in which itexists.
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18. T o o u r u n d e r s t a n d i n g , no texts be cited to highlight the universal educational relevance of museums as contributors to the education of the young and the old, t h e s t u d e n t o r t h e t e a c h e r , t h e t r a d e r o r t h e artist. The muse um infor m the di aspora w ho care s to vi si t it not only about the times, the values, the life styles and the culture of the specific times but also gives a perspective of the contemporary relevance; status and standing of the other cultures of those times. Mere charging of fees from visitor or receipt of State funds for their upkeep etc. does not transform the character of a muse u m to be a comme rc ial ve nture. Th e museums in fact are akin if not bigger and larger te mples of learning, then the best of Universities and Colleges. Th e reach of the colleges and the Universities is limited to imparting knowledge only to the admitted literate and qualifie d unlike Museums which impart knowledge to the world at large regardless of his literate skills or qualifications.
19. Similarly, we find dissemination of information, k n o w l e d g e , a w a r e n e s s o f t h e p h i l o s o p h y o f G i t a , through a Light and Sound show a l s o cannot be treated to be a commercial exercise in the manner carried out by the assessee. Knowledge and information imparted to the world at large regardless of caste, class or religion does not become commercial solely because it is more entertaining or available ITA 362 /CHD/2019 2014-15 Page 34 of 37 also to the illiterate. Education need not necessarily be through books and lectures and completion of course and certificates. Lifestyle education which upgrades your life is equally far reaching and a valuable education having every day application. It is well acknowledged that when education is aimed to be imparted to the world at large, then the use of script alone may not always be sufficient. Audio visual media like movies, theatre, skits, Light and Sound are also very powerful medium available for disseminating knowledge and education. Their reach and hold can never be over emphasized. Th e r e s o r t t o e d u c a t e a n d i m p a r t knowledge on the life, message and realities of the times of Sri Krishna leading to the life lessons of the Srimad Bhagwad Gita to the world at large, the literate as well as the illiterate, the unlettered, the ignorant young and the aware old, the domestic tourists and the international tourists in the absence of any evidence cannot be presumed to be a commercial venture. It need not be emphasizes that the reach of a written message and information is still limited to the lettered and the privileged. When the same message is explained through Light & Sound Shows, paintings and art and the other audio visual mediums, it triggers an interest arouses a curiosity to know more permits imagination to take flight. When taught through script in a written word, there would be few seekers, if it is imparted by a narrator, a storyteller, it has a greater impact. However, to find an ITA 362 /CHD/2019 2014-15 Page 35 of 37 audience willing to pay attention is not an easy task as when only ears are approached, the eyes and the mind tends to w ander . The knower exp ose d to the ph il osop hy is f ully aware of the power and the presence of the senses on the mind and t h e i n t e l l e c t b e y o n d t h a t . The Light and Sound Show ensures that with the major senses of sight and sound captivated the consequent imaginations and mind are enthralled and caught. T h e c a p t u r i n g o f t h e s e s e n s e s can be so overpowering that the senses of touch, taste and smell subside. Th e show aiming to address the p hi losoph y of life and the Gita spelling out played to show so that maximum possible message in minimal possible time is imparted and a life abiding interest is generated creating a hunger to study, learn and improve which is a life long educational exercise cannot be dismissed as a commercial venture without any evidence.
20. In view of the aforesaid facts, circumstances and reasons as set out hereinabove on a consideration of the peculiar facts and circumstances of the case in the light of the Constitutional provisions, the International Conventions to which Indian is a signatory in the context of the activities found discussed in the respective orders alongwith the contextual background wherein the assessee functions, we hold that the assessee has been formed for the objects falling within the four corners of the main clause of Section 2(15) of ITA 362 /CHD/2019 2014-15 Page 36 of 37 the Act. We have seen that the activities undertaken by the assessee were unlike those undertaken by M/s Jamuna Development Authority. Thi s issue, we have addressed at length in the earlier part of this order. The activities undertaken by the present assessee like Light and Sound Show, present Security Service Charges for preserving and maintaining/up-gradation and maintenance of Krishna Museum expenditure of celebration of Geeta Jayanti etc. are all re latable activ ities comme nsurate with its aims and ob jects involving no activity in the nature of trade, commerce or business.
21. Thus, for the de tailed reasons set out hereinabove, we are of the view that in the absence of any fact, instance or example on record to show that the activities of the trust are commercial ventures, we find no good reason to vary the conclusion drawn.
22. In the result, appeal of the Revenue is dismissed.
Order pronounced in the Open Court on 6th
De ce mber ,2 019.
Sd/- Sd/-
( अ नपण
ू ा& ग(ु ता ) ( दवा संह )
(ANNAPURNA GUPTA) (DIVA SINGH)
लेखा सद#य/ Accountant Member या"यक सद#य/ Judicial Member
ITA 362 /CHD/2019
2014-15
Page 37 of 37
"Poonam"
आदे श क त,ल-प अ.े-षत/ Copy of the order forwarded to :
1. अपीलाथ / The Appellant
2. यथ / The Respondent
3. आयकर आयु/त/ CIT
4. आयकर आयु/त (अपील)/ The CIT(A)
5. -वभागीय त न2ध, आयकर अपील%य आ2धकरण, च4डीगढ़/ DR, ITAT, CHANDIGARH
6. गाड फाईल/ Guard File आदे शानुसार/ By order, सहायक पंजीकार/ Assistant Registrar