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On merits, I find considerable force in the arguments of learned counsel for the assessee that merely because amounts were spent on repairs and maintenance of places of worship, religious functions, maintenance of preasts/ preachers/ other religious functionaries etc. and on construction and maintenance of Churches, it cannot be held that the society does not exist solely for charitable purposes, in view of the decision of Hon'ble Allahabad High Court in the case of Ewing Christian College Society Vs. CCIT [2009] 318 ITR 160 (Alld.) wherein it has been held as under: