Expense on Conducting of samagams and spiritual discourses by Trust allowable

CIT Vs Bhagwan Shree Laxmi Narain (Delhi High Court) Conducting of samagams and spiritual discourses are part of religious activities and religious activity in the context of the Hindu religion need not be confined to the activities incidental to a place of worship only, like a temple. It is not in dispute that the activities of the trust have been held to be for imparting spiritual education to the persons of all the caste and religion by organising samagam, distribution of free medicines, etc. to needy and disabled people. Their Lordships have also quoted the judgment of Hon’ble Apex Court...