Deputy Commissioner Of Income Tax vs Prajapita Brahma Kumaris Ishwariya Vishwa Vidhyalaya. (Prajapita Brahma K on 23/9/1998
http://www.indiankanoon.org/doc/354507/
The BKWSU claimed
http://www.indiankanoon.org/doc/354507/
12. 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 by the Government. The assessee is an independent body and only spreading the message of their Dada Guru. It was also stressed upon that the institution should be an educational institution where only education is to be given and that should be without any profit. These conditions were not fulfilled by the assessee as they are not educational institution neither they are giving any regular education to the students or masses of the country.
13. On the other hand, the assessee is receiving huge donations by stating that their students have donated the amount of Rs. 1 per student per day. But no evidence is produced by the assessee at any stage.
The BKWSU claimed
As per their prospectus enclosed in the paper book, the university has over 2,000 qualified, experienced, and dedicated teachers and experts in their line of its staff, besides highly talented and eminent personalities known all over the world for their accomplishment and achievements in spirituality and who generally provide deep inspiration of the students for in-depth study, spiritual consciousness and inculcation of divine virtues. The Vishwa Vidyalaya has also girls' hostels in Gujarat, Madhya Pradesh and Uttar Pradesh. The Vishwa Vidyalaya also maintains rich library. The Vishwa Vidyalaya also issued certificates i.e., on one week course, certificate of correspondence course, certificate of 3 days Raja Yoga, certificate in one month's course in Raja Yoga and certificate of Raja Yoga teacher.