Donations received by a wholly religious trust cannot be taxed u/s 115BBC merely because trust also involved in charitable/Spiritual activity

Brief of the Case

Delhi High Court held In the case of CIT (Exemption) vs. Bhagwan Shree Laxmi Nariandham Trust that anonymous donations received by a wholly religious trust are exempt u/s 115BBC. Mere the trust deed have clauses related to charitable activities along with organizing spiritual seminars or trust also involved in charitable activities, will not make any difference to be qualify as a religious trust if trust is involved in religious activities while examing in overall prospective. Religiou

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