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Shri Bair Singh Ji Narayan Singh Ji Memorial Sansthan, Bikaner Vs. CIT(E), Jaipur 3.3 It was further submitted that even otherwise, Mandir pooja expenses are not religious in nature and reliance was placed on following case laws:

a. Hon'ble Rajasthan High Court in case of Umaid Charitable Trust Vs. The Union of India (order dated 02.05.2008) wherein it was held as under:

"30. I have heard the learned Counsel for the parties at length and given my thoughtful consideration to the facts of the present case and the case laws cited at the Bar. 31. This Court is of the considered opinion that mere one contribution by the charitable trust to another trust which carried out repair and renovation of Lord Vishnu's Temple does not disentitle the petitioner - Trust from renewal of its exemption certificate under Section 80G of the Act. The line of distinction between religious purposes and charitable purposes is very thin and and no water tight compartment between the two activities can be very well established. Unless objective of the charitable trust in question itself is for spending its income for a particular religion and it is so found in the trust-deed, the Income Tax Department cannot reject the renewal of the Trust as Charitable Trust under Section 80G of the Act merely because one particular expenditure is for an activity which may be termed as spending for a particular religion. In the present case the repair and renovation of Lord Vishnu's temple does not necessarily mean that expenditure in question was for a particular religion only.

Shri Bair Singh Ji Narayan Singh Ji Memorial Sansthan, Bikaner Vs. CIT(E), Jaipur

31. All people who have faith in Lord Vishnu's temple belong to different sects and have faith in different religions and also visit such temple of Lord Vishnu. The Revenue has not shown that entry in the said temple was restricted to the persons of one particular community or sect practicing one religion. Hinduism is not one particular religion and different sects following Hindu philosophy do visit temples of Lord Vishnu, be that Jains, Sikhs, Brahmins etc. There is no water tight compartment between different castes or sects following one particular religion. Freedom of religion is guaranteed in the Constitution of India under Article 25 of the Constitution of India. Therefore, taking such a pedantic and narrow approach, it cannot be said that character of the Charitable Trust is lost if one particular expenditure is made for repair and renovation of Lord Vishnu's temple and that too by way of contribution to another Trust. A perusal of the Trust-deed of the petitioner produced on record shows that objective of the trust was clearly charitable and was not for any particular religion even wholly or substantially. Nothing has been pointed out in the impugned order that the petitioner trust has been constantly spending money for a particular religion. One should discern and imbibe with great respects the observations of Hon'ble Supreme Court in Sri Jagannath Jew's case cited supra."

2.9 The another objection raised by the ld. CIT is based on the report of the AO that as per the newly added objects, the assessee trust shall maintain the temple worship, pooja, festivals according to Sampradaya in which the temple belongs to. We do not find that such an activity of maintaining the temple as per rits and rituals of particular Sampradaya to which the temple belongs would amount the activity related to a particular religion or community. When the temples which are supposed to maintain by the assessee are open for general public then performing pooja or festivals in a particular manner does not change the public charitable nature of the activities to non-charitable. Even otherwise the objects of assessee trust do not specify the maintenance of any specific or particular temple belonging to a specific sampradaya and if a temple which is maintained by the assessee keeping in view all the rits and rituals being followed in the said temple as per particular sampradaya, the same would be irrelevant for the purpose of construing the objects as charitable."

"2.9 The another objection raised by the ld. CIT is based on the report of the AO that as per the newly added objects, the assessee trust shall maintain the temple worship, pooja, festivals according to Sampradaya in which the temple belongs to. We do not find that such an activity of maintaining the temple as per rits and rituals of particular Sampradaya to which the temple belongs would amount the activity related to a particular religion or community. When the temples which are supposed to maintain by the assessee are open for general public then performing pooja or festivals in a particular manner does not change the public charitable nature of the activities to non-charitable. Even otherwise the objects of assessee trust do not specify the maintenance of any specific or particular temple belonging to a specific sampradaya and if a temple Shri Bair Singh Ji Narayan Singh Ji Memorial Sansthan, Bikaner Vs. CIT(E), Jaipur which is maintained by the assessee keeping in view all the rits and rituals being followed in the said temple as per particular sampradaya, the same would be irrelevant for the purpose of construing the objects as charitable."