that
the appellant's activities in relation to 'propagation of yoga' does not qualify as providing
'medical relief ... that
the voluntary contribution received by the appellant, including donations received
through Yoga Camps and Yoga Samitis were not eligible for exemption under sections
note the revenue has dealt with the positive effects of Sudarshan
Kriya Yoga which is taught systematically to the public at large by the appellant ... asthma exhaustively. It has also discussed the positive effect of Sudarshan Kriya
Yoga on lipid profile, pulmonary function, hemoglobin concentration, cardiovascular
and respiratory diseases
providing 'medical relief, inter alia,
by treating patients through ayurveda, yoga.
naturopathy. acupressure, etc.
3.1 That the Commissioner of Income-tax (Appeals) erred ... facts and in law in holding that propagation of yoga
does not qualify as providing "medical relief. on the
ground that yoga unlike other
classes,
creeds, religious races, colours and castes by imparting learning
based on yoga and vidc, vedantik and ancient Indian culture and
philosophy.
(ii) To establishe ... imparting
instructins in all languages in theory and practice of "Yoga
Sciences" which include the imparting instruction in the theory
and practice
charitable trust with the following predominant objectives:
(1) Providing medical relief through yoga, naturopathy, acupressure and Ayurveda for the
purpose of alienating all kinds ... diseases;
(2) Imparting education in the field of yoga,
(3) Providing relief to the poor and
(4) Undertaking research and development activities in the field
2017
Assessment year 2013-14
medical relief and that yoga was a system of therapeutic value.
The Ld. Commissioner of Income Tax (A) went ... charitable trust with the
following predominant objectives:
(1) Providing medical relief through yoga, naturopathy,
acupressure and Ayurveda for the purpose of alienating all
kinds
providing services
relating to health & fitness by way of teaching yoga and
meditation. During the relevant period in dispute appellant had
not taken ... Baba Ramdev and Acharya Balkrishna are
inter-alia engaged in providing Yoga training to various
residential and non-residential camps. For participation in such
camps
Greater ability to deal with situations Increased Mental Clarity)
Note on Yoga and Sudarshan Kriva
Yoga is a noun and it could be understood ... health and relaxation. It is believed that Maharashi
Patanjali the Father of Yoga compiled and defined Yoga in his book
on Yoga sutras and advocated
Sivananda Yoga Vedanta Dhanwanthri ... vs Trivandrum on 25 March, 2025
ST/20533/2015 &ST/ 20093/2016
CUSTOMS, EXCISE & SERVICE TAX APPELLATE
TRIBUNAL
BANGALORE ... passed by the Commissioner of Central Excise
and Customs, Thiruvananthapuram.)
Sivananda Yoga Vedanta
Dhanwanthari Ashram, Appellant(s)
Neyyar Dam P.O.,
Thiruvananthapuram - 695 572.
VERSUS
Sivananda Yoga Vedanta Dhanwanthari ... vs Trivandrum on 25 March, 2025
ST/20533/2015 &ST/ 20093/2016
CUSTOMS, EXCISE & SERVICE TAX APPELLATE
TRIBUNAL
BANGALORE ... passed by the Commissioner of Central Excise
and Customs, Thiruvananthapuram.)
Sivananda Yoga Vedanta
Dhanwanthari Ashram, Appellant(s)
Neyyar Dam P.O.,
Thiruvananthapuram - 695 572.
VERSUS
