Ground of Appeal-
That the Commissioner of Income-tax (Appeals) erred on facts and in law in holding that the appellant’s activities in relation to ‘propagation of yoga’ does not qualify as providing `medical relief’ or ‘imparting education’, but was purely in the nature of object of general public utility under section 2(15) of the Act.
Held by ITAT
Yoga a form of ‘medical relief’:
One of the primary contentions of the assessing officer/CIT(A) in denying exemption under sections 11/12 of the Act, is that Yoga as a system, does not provide any ‘medical relief, but can at best be categorized as an object of general public utility.
In forming such conclusion, the CIT(A) has relied upon the decision of the Bombay High Court in the case of CIT vs. Rajneesh Foundation: 280 ITR 533 and held that yoga do not fall under “education” or “medical relief’.
In this regard, it is respectfully submitted that Yoga, is one of the well recognized traditional system of physical exercise and meditation for attaining physical wellbeing and is a complete medicinal science in itself.
Various features, methods, aspects and benefits of yoga have been highlighted by various authors in various publications and literature, one such publication being “Yog in synergy with medical science” written by Ayurved Acharya Balkrishna. The said publication was documented on the basis of clinical tests which were conducted in the most scientific manner showing the clinical effect of yoga on the participants in various yoga camps. The said study portray without any ambiguity that yoga camps organized by the institution, conducted under the supervision of ualified doctors and full trained o a instructors were held to cure physical ailments of the participants. The aforesaid publication also documents the feedback/testimonies of various people who were suffering from various chronic diseases and have benefited from yoga. (Refer pages 53 to 131 of the paperbook)
