| Case ID |
2cc810f1-eeb1-4dba-b621-3ad8ae61381b |
| Body |
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| Case Number |
D-2741 of 1946 |
| Decision Date |
Jan 01, 1946 |
| Hearing Date |
Jan 01, 1946 |
| Decision |
The Allahabad High Court held that the Shri Dwarka Dheesh Temple is a public religious trust and is exempt from taxation under section 4(3)(i) of the Indian Income-tax Act, 1922. The court found ample evidence that the temple was accessible to the public and that its income was utilized for public welfare activities. The tribunal's findings indicated that the temple had always been treated as a place of public worship, and the income derived from the trust was for the benefit of the public. Thus, the income should not be taxed as it did not constitute income of a private trust. |
| Summary |
The case revolves around the assessment of income tax on the Shri Dwarka Dheesh Temple, established in 1883. The temple's income was claimed by income-tax authorities to be taxable as it was considered a private religious trust. However, the Appellate Tribunal found that the temple allowed public access and that its income was utilized for charitable purposes, such as Sadavart and Dharmshala. The Allahabad High Court confirmed these findings, ruling that the temple is a public trust exempt from income tax under section 4(3)(i) of the Indian Income-tax Act, 1922. The decision emphasizes the importance of public benefit in determining trust status and tax exemptions. This case is significant for understanding tax exemptions for religious trusts in India, highlighting public access and usage of income as key factors. Keywords: public religious trust, income tax exemption, charitable purposes, public worship. |
| Court |
Allahabad High Court
|
| Entities Involved |
Income-tax Appellate Tribunal,
Shri Dwarka Dheesh Temple
|
| Judges |
BRAUND,
MALIK
|
| Lawyers |
Not available
|
| Petitioners |
Commissioner of Income Tax
|
| Respondents |
Shri Dwarka Dheesh Temple
|
| Citations |
1946 SLD 43,
(1946) 14 ITR 440
|
| Other Citations |
Not available
|
| Laws Involved |
Income-tax Act, 1961,
Indian Income-tax Act, 1922
|
| Sections |
11,
256,
4(3)(i),
66
|