Deputy Commissioner Of Income Tax vs Prajapita Brahma Kumaris ... on 23 September, 1998.
This was 1998, what about now?
This was 1998, what about now?
The learned Departmental Representative had strongly argued that the aims and objects of the assessee are not such where exemption under s. 10(22) should be granted. The aims and objects of the assessee are such as to gain popularity and to spread over the message of their so-called Dada Guru as Prajapita Brahma Guru. It was also submitted that they were not giving any education to the masses and they were just spreading over their own feelings in the name of their Dada Guru who was considering himself as creator of Shiva, the Hindu God. It was further submitted that the s. 10(22) is very clear. The language of section is also plain which says that the exemption under s. 10(22) is available to the university or the institution which is holding educational activities. No schools are run by the assessee, neither the assessee is affiliated with any educational institution approved
Now it is necessary to see whether assessee's aims and objects are such as they are required by the s. 10(22). For this purpose we would like to note some of the clauses of the constitution and other activities of the assessee. A copy of prospectus which is enclosed as enclosure C-28 of the paper book wherein the information regarding the assessee i.e., Prajapita Brahma Kumaris Iswariya Vishwa Vidyalaya is mentioned Prajapita Brahma Kumaris Ishwariya Viswa Vidyalaya ('Viswa Vidyalaya' for short) was established in 1937 by the Founder Dada Shri Lekhraj. The Vishwa Vidyalaya is imparting education and giving training in moral and ethical knowledge and allied subjects daily in a systematic and rational manner at fixed hours to individuals and groups and practical guidance is given for all round development of human personality. Its international head quarter is situated at Pandav Bhawan, Mount Abu. It has 2,000 branches of learning spread all over the India, all the five continents and more than 50 other countries