Jain Swetamber Terapanthi Charitable Trust Vs CIT(Exemption) (ITAT Delhi)
Spiritual and Moral Advancement Is Not Inherently Religious: Delhi ITAT Grants Charitable Status and Section 80G Approval to Jain Trust
The Delhi ITAT held that the Jain Swetamber Terapanthi Charitable Trust could not be classified as a “religious-cum-charitable” institution merely because its objects included the advancement of spiritual and moral education, non-violence, truthfulness, fellowship and Indian philosophy.
On examining the trust deed, the Tribunal found no clause or activity directed towards any religious purpose, religious institution or place of worship. Its activities relating to education, scholarships, relief of the poor, medical relief and general public welfare were available to people of all communities and qualified as “charitable purpose” under Section 2(15).
The Tribunal also noted that the trust had enjoyed Sections 12A and 80G registration since 1 April 2007, and the CIT(E) had identified no change in its objects or activities. Applying the rule of consistency laid down by the Supreme Court in CIT(E) v. Rajkot Jilla Gayatri Parivar Trust, the ITAT directed the CIT(E) to register the trust as a charitable entity under Section 12AB and grant it approval under Section 80G. Both appeals were allowed.
List of Cases Discussed / Relied Upon
- Umaid Charitable Trust Vs Union of India,[2008] 171 Taxman 94 (Rajasthan) — relied upon by the assessee in support of the contention that the trust’s activities should not be treated as religious merely because of its objects concerning spiritual and moral advancement.
- World Sankirtan Tour Trust Vs CIT(E),ITA No.1462 & 1463/CHD/2025, order dated 22.07.2026 — relied upon by the assessee in support of its contention that the relevant activities were not religious in nature.
- CIT(E) vs. Rajkot Jilla Gayatri Parivar Trust,[2020] 117 Taxman.com 122 (SC) — relied upon in applying the rule of consistency where registration had previously been granted and there was no change in the aims, objectives or activities.
FULL TEXT OF THE ORDER OF ITAT DELHI
