Outlandish it may appear but an Income Tax Tribunal in Maharashtra has held that Hinduism is not a religion and Shiva, Hanuman or Goddess Durga are regarded as "superpowers of the universe" and do not represent a particular religion.
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 order by accountant-member P K Bansal and judicial member DT Garasia came on an appeal filed by 'Shiv Mandir Devsthan Panch Committee Sanstan' against an order of Income Tax Commissioner of Nagpur, who had denied the trust an exemption on the ground that more than 5 per cent of its expenses had been on religious activities, thus rendering it ineligible for such concession.
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".
