Shanti Prime Publication Pvt. Ltd.
Sec. 2(15) & 11 of Income Tax Act, 1961—Charitable Purpose— After verifying the objects of the Trust and the activities carried out by the assessee, Court held that the activities undertaken by the assessee can be included in the broad conspectus of religious activities and in the context of Hindu Religion, such activities cannot be confined to activities incidental to a place of worship like a temple, thus, the reasoning and the findings of the AO that it is purely carrying out religious activities not enshrined in the object of the trust cannot be sustained — CIT Vs. BHAGWAN SHREE LAXMI NARAIN [2020] 421 ITR 476 (DELHI)