Worshipping of Lord Shiva, Hanumanji, Goddess Durga and maintaining of temple, cannot be regarded propagation of particular religion
SECTION 80G of the Income Tax Act, 1961 allows deduction of donations to certain Funds/Charitable Institutions. As per sub-section 5(vi), the institution or fund has to be approved by the Commissioner. Sub-section 5(iii) of Section 80G stipulates that such institution or fund is not expressed to be for the benefit of any particular religious community or caste. The application of one such Institute was rejected by the CIT on the ground that the ground that the expenditure the expenses for building maintenance, free food expenses and festival prayer & daily expenses related to the religious object and hence the case is hit by sub-section (iii). The applicant filed an appeal before the ITAT. The ITAT, while allowing the appeal, made some interesting observations on Religion and Hinduism. The Tribunal observed:
+ Hinduism is a way of life of a civilized society. It as such is not a religion.
+ Worshipping of Lord Shiva, Hanumanji, Goddess Durga and maintaining of temple, cannot be regarded for the advancement support or propagation of a particular religion Lord Shiva, Hanumanji, Goddess Durga does not represent any particular religion, they are merely regarded to be the super power of the universe.
+ Even the worship of God is not essential for a person who has adopted Hinduism way of life. Thus, Hinduism holds within its fold men of divergent views and traditions who have very little in common except a vague faith in what may be called the fundamentals of the Hinduism.
+ The word ‘community' means a society of people living in the same place, under the same laws and regulations and who have common rights and privileges. This may apply to Christianity or Moslem but not to Hinduism. Therefore, it cannot be said that Hindu is a separate community or a separate religion.
+ Technically Hindu is neither a religion nor a community. Therefore, expenses incurred for worshipping of Lord Shiva, Hanuman, Goddess Durga and for maintenance of temple cannot be regarded to be for religious purpose.