The Income Tax Appellate Tribunal, Nagpur, in a recent order, said the expenses on worshipping Hindu deities and maintenance of temple could not be considered as religious activity.
"Technically, Hinduism is neither a religion nor Hindus form a religious community. Therefore, expenses incurred for worshipping Shiva, Hanuman or Durga and for maintenance of temples cannot be regarded to be for religious purposes. They are merely regarded to be the superpower of the universe," it said.
The case pertains to expenses incurred by the trust in 2008 and the tax benefit sought under Section 80G(5)(vi) of the Income Tax Act, 1961 which says "charitable purpose" does not include a purpose which is of a "religious nature".