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1 - 10 of 11 (0.25 seconds)Section 11 in The Income Tax Act, 1961 [Entire Act]
Section 13 in The Income Tax Act, 1961 [Entire Act]
The Indian Medicine Central Council Act, 1970
The Indian Medical Council Act, 1956
Finance Act, 2015
Section 115BBC in The Income Tax Act, 1961 [Entire Act]
Dy. Cit vs Rajneesh Foundation (Neo-Sannyas ... on 19 October, 2001
In that decision, the judgments
in Kasyap Ved Research Foundation v. CIT 131 ITD 370 and CIT v.
Rajneesh Foundation 280 ITR 533 (Bom) were relied upon. It was
held that yoga was one of the six systems of Vedic philosophy
developed by Maharishi Patanjali, who was characterized as
"The Father of Yoga" and who had compiled and refined various
aspects of the science/practice systematically in "Yoga Sutras".
The Tribunal concluded upon analysis of the practice of yoga that it
confers positive relief to certain ailments such as asthma, migraine,
hypertension, stress, etc. and promotes wellness and well being
generally. Having regard to the observations, the Court is of the
opinion that the mere inclusion of yoga specifically w.e.f. 01.04.2016
did not per se imply that it came to be included as a specific charitable
category on the same lines as education, medical relief, relief to the
poor, etc but that dissemination of yoga or vedic philosophy or the
practice of yoga or education with respect to yoga was well within the
larger term "medical relief". This Court is of the opinion that no
substantial question of law arises on this aspect.
Income-Tax Officer vs S.R.M. Foundation Of India on 14 April, 1987
9.6 We thus following the above decision hold that
propagation of yoga as pre-dominant objective in the
case of present assessee very much falls within the
definition of "charitable purpose" provided under
section 2(15) of the Act as it is also "imparting of
education". There is no dispute that the assessee has
been continuously undertaking the following activities: