Wp/6060/2016 Of Iskcon Charities v. Director Of Income Tax(Exemption)

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 31[ST|]DAY OF OCTOBER, 2017 BBRBRRFOR FE THR HON’ BLE DR.JUSTICK VINBET KOTHARI #WRIT PETITION NO.6060/2016 (TIT) BETWEENa ISKCON CHARITIES)AT 8TH MILE, GOKULAM COMPLEX|DODDAKALLASANDRAKANAKAPURA ROADBANGALORE -560062RBEPRBESEBNTBD BY ITS AUTHORIZED SIGNATOSRI VISHAL KUMAR AGARWAL.9/O V K AGARWAL|AGED ABOUT 43 YBARS.(BY SMT.VANI H, ADVOCATE)| ... PRETITIONBR AND DIRECTOR OF INCOME TAX(EXEMPTION)OFRFFRICH OF THE DIRECTOR INCOME TAX(EXEMPTION)|3 FLOOR, CR BUILDINGQUEENS ROADBANGALORE-560001._. RESPONDENT(BY SRI JEEVAN JU.NEERALGI, ADVOCATE) THIS WRIT PRTITION IS FILED UNDER ARTICLES 2296 AND22", OF THERE CONSTITUTION OF INDIA PRAYING TO SET ASITHR ORDER DATED 30.01.2008 ISSUED BY THE RESPONDENT|RBJBECTING THR APPROVAL TO AMBND THE OBJBCTS OF THE Date of order: 31.10.2017 W.P. No.6060/2016 ISKCON Charities .Vs. Director of Income Tax (Exemption) 2/4 TRUST DEED DATED 26.04.1999 AT ANNEX-D; TO DIRECT|RESPONDENT TO APPROVE THR AMBNDMENT OF OBJBCTIVES|OF THR TRUST DBED AS PRAYEBR FOR [IN THR APPLICATIODATED 16.01.2008 AT ANNEX-C. THIS PRTITION COMING ON FOR PRELIMINARY HBARINGIN ‘B’ GROUP, THIS DAY THE COURT MADE THE FOLLOWING: ORDER Ms.Vani H,Adv. for Petitioner Mr.Jeevan J.Neeralgi,Adv. for Respondent 1.|Thepetitioner, ISKCONCHARITIES>Hare Krishna Hill, Rajajinagar, Bengaluru, is aggrieved by theimpugned order passed by the respondent-Director ofIncomeTax(Exemption),Bengaluru,denyingthe.approval in respect of certain proposed amendments inthe Trust Deed of the applicant, M/s India Heritage Trustfor which an application was made by the petitioner on16.11.200 2. On the basis of such approval of amendment in the Trust Deed, the exemption under the relevantprovisions of the Income Tax Act for the petitioner Trustwould depend and therefore, aggrieved by the said order, Date of order: 31.10.2017 W.P. No.6060/2016 ISKCON Charities .Vs. Director of Income Tax (Exemption) 3/4 the petitioner has approached this court by way of thepresent writ petition. 3. Whether the proposed amendments in the Trust| Deed are Charitable and Religious in nature or not, thedistinction between the two not being in water tightcompartments, it is only appropriate that a holistic viewoft the matter is taken. 4. After hearing the learned counsels for the|parties, without going into the details of the matter, thiscourt considers it appropriate to remand the case back tothe said Authority for reconsideration of the case of thepetitioner Trust in this regard. At the same time, thepetitioner-Trust may also consider incorporating therequisite amendments in the proposed amendments ofthe Trust Deed to fall in line with the letter and spirit ofthe Charitable activities of the Trust as per the concernedprovisions of the Income Tax Act, 1961. | Oo. With these observations, the petition is disposedoT|andsettingasidetheimpugnedOrderdated Date of order: 31.10.2017 W.P. No.6060/2016 ISKCON Charities .Vs. Director of Income Tax (Exemption) 4/4 30.1.2008,the matter is remanded back to the said| authority to reconsider the matter and pass fresh orders in accordance with law within six months from today, aiter giving reasonable opportunity of hearing to thepetitioner Trust. veh*| od/-. JUDGE