Deputy Commissioner Of Income Tax vs Prajapita Brahma Kumari

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Deputy Commissioner Of Income Tax vs Prajapita Brahma Kumari

Post03 Feb 2011

Deputy Commissioner Of Income Tax vs Prajapita Brahma Kumaris Ishwariya Vishwa Vidhyalaya. (Prajapita Brahma K on 23/9/1998
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.


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Re: Deputy Commissioner Of Income Tax vs Prajapita Brahma Kumari

Post04 Feb 2011

I thought this was interesting, checked the link, read the whole thing and found out that the final judgment of the tribunal was:
34. Therefore, in view of these facts and circumstances and as our discussion above, the assessee is entitled exemption under s. 10(22) of the IT Act, 1961 as assessee's aims and objects are to impart education and not to earn any profit. Therefore, the text of s. 10(22) is fully in favour of the assessee.

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Re: Deputy Commissioner Of Income Tax vs Prajapita Brahma Kumari

Post04 Feb 2011

I read a lot of too but it was hard going. I wish we had been around to help clarify matters for them and provide better evidence.

Yes, the BKWSU won but it won on the basis of its usual bullsh** (2,000 teachers, VIPs etc) being effective ... rather than its reality being true.

I think that is a bad thing as each win for the BKWSU only makes them more confident of themselves and their yuktis. I mean a "bad thing" as in bad for their own moral and spiritual health. The prosecutor got very close to the truth ... that the BKWSU is largely about them communication (and selling) their feelings rather than genuinely imparting knowledge.

Perhaps if they had had an educational specialist look at examples of "the teachings" and analyse them, a different result would have arisen?

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