JAYA JAYA RAGHUVEERA SAMARTHA
SRI RAMA JAYA RAMA JAYA JAYA RAMA
Donations For Samartha Kamadhenu Goshala
Donations to encourage the
activities of the Goshala are most welcome. Donations in the form of cash and
kind are accepted. Interested devotees can contact the Ashram authorities at
the email id mentioned below. They can also make online money transfers at the
following bank.
Suggested items that will be of use
to the Goshala:
Grass, vegetables, fruits, jaggery,
construction material in consultation with the Goshala, truck services, labor,
volunteers to participate in different sevas
We also have the following sevas
that can be offered by the devotees:
- One bundle of green grass for a month : Rs. 250
- One tractor load of green grass : Rs. 2,500
- One truck load of green grass : Rs. 5,000
- One day's green grass for all cows : Rs.25,000
- Mobile green grass seva : Rs. 700
(Ashram organizes to send a vehicle loaded with green grass to the house
of the devotee on any selected day. This grass can be sent back to the
Ashram after offering necessary prayers at home depending on the occasion. This
seva is available only with in 10KM
radius of the Ashram)
Donations to the Ashram are exempt
from income tax under section 80G.
Bank details:
State Bank of India, PPB Branch, Red
Hills, Opp. Secretariat, Hyderabad
Account holder's name: Sri
Sadguru Samartha Narayana Ashram
A/C No. 20100020864
IFSC: SBIN0002790
Donors can contact the
Ashram authorities at the following contacts for obtaining receipts for their
donations.
Sri Sadguru Samartha Narayana Ashram
Sri Samartha Kamadhenu Goshala
Recognition:
The Animal Welfare Board of India has recognised the
services of this Goshala and issued.
CONTACT USAddress:
Sri Sadguru Samartha Narayana Ashram
Sri Samartha Kamadhenu Goshala
13-3-476/1, Opp. MCH Colony, Shiv Bagh, Jiyaguda, Hyderabad
- 500006
E-mail : narayanashram@gmail.com Phone : 091-040-24825313,+91-9296358630
Justification note for
seeking registration under section 80G
As
already submitted herein the Trust has been promoted to develop a permanent
corpus fund for maintaining more than 3500 cows serving all needs such as
shelter, fodder, medical aid, water and other necessities for the generations
to come. So far this has been carried by our parent ashram with great pains
year on year but without any permanent corpus. In order to create a corpus and
permanent source for the maintenance of GOSHALA
for all the years to come, we have been interacting with various institutions,
corporates and charitable organisations seeking their help and generous support
for a permanent solution to this need. Particularly in the light of CSR
(Corporate social responsibility) being popular in many ways, we have been
receiving inquiries but are insisting
apart from registration under section 12A, the registration under section 80G. Without registration under
section 80G, we find that it is
extremely difficult for the trust to support the cause since all the interested
donors are insisting for it now a days. Since the trust has no other resources
except depending on voluntary contributions and corpus funds, it has become
very essential now for obtaining registration under section 80G. It is our
privilege to state that the Cows confiscated en route to tanneries at every
place by Govt authorities are brought to
this place since many years.
It is also important to bring to your kind
notice that in view of the drought conditions prevailing all over places, it
has become extremely difficult to procure fodder till the onset of next monsoon without payment and is really painful for the GOSHALA
remaining without out fodder and is an urgent need of the hour. It is therefore requested that the
exemption under section 80G is urgently required to approach any institution or
company or other trusts seeking assistance and support in any form either
payment or in kind.
With
regard to compliance of clauses (i) to (v) of section 80G, it is submitted that
we have been completely ensuring the transparency in spending every rupee on
the activity and the details are as under:
a. The
institution has been maintaining separate bank account of the trust with
____bank
b. The
books of account are maintained separately
c. We
also confirm that no commercial
activities are run or managed out of the voluntary and corpus contributions and
are not directly or indirectly used
for any business activities in any manner whatsoever right from the inception
except the charitable cause.
d. The
institution is expressly serving any particular religious community and is
engaged in public services by providing
services to Cows being brought by Govt
departments confiscated from Tanneries and other places very frequently.
Thus the institution is serving a public cause. The cow dung is being sent to
Govt nurseries.
e. The
founders are not benefited directly or indirectly in any manner and are not
drawing any remuneration from this trust.
It is also submitted that as
provided under section 2(15) of the Income-tax Act, the definition of “Charitable purpose” reads
as under:
"charitable purpose"
includes relief of the poor, education, [yoga,] medical
relief, preservation of environment (including watersheds, forests and
wildlife) and preservation of monuments or places or objects of artistic or
historic interest, and the advancement of any other object of general public
utility:
Provided that the advancement of any
other object of general public utility shall not be a charitable purpose, if it
involves the carrying on of any activity in the nature of trade, commerce or
business, or any activity of rendering any service in relation to any trade,
commerce or business, for a cess or fee or any other consideration,
irrespective of the nature of use or application, or retention, of the income
from such activity:
Provided further that the first proviso shall not
apply if the aggregate value of the receipts from the activities referred to
therein is twenty-five lakh rupees or less in the previous year;
Following
proviso shall be substituted for the existing first and second provisos to
clause (15) of section 2 by the Finance Act, 2015, w.e.f. 1-4-2016
:
Provided that the advancement of any other
object of general public utility shall not be a charitable purpose, if it
involves the carrying on of any activity in the nature of trade, commerce or
business, or any activity of rendering any service in relation to any trade,
commerce or business, for a cess or fee or any other consideration,
irrespective of the nature of use or application, or retention, of the income
from such activity, unless—
(i) such activity is undertaken in the course
of actual carrying out of such advancement of any other object of general
public utility; and
(ii) the aggregate receipts from such activity
or activities during the previous year, do not exceed twenty per cent of the
total receipts, of the trust or institution undertaking such activity or
activities, of that previous year;
As
you may kindly observe, the aforesaid definition of “charitable purpose” is an
inclusive definition and hence though a purpose of object does not fall within
one of the objects of the definition, it could still regarded as charitable
purpose as was observed by Hon’ble Mumbai High court Bar Council of Maharashtra
Vrs. CIT 126ITR27. While the first three heads relate to poor, education, [yoga,]
medical relief, preservation of environment (including watersheds, forests
and wildlife) and preservation of monuments or places or objects of artistic or
historic interest, the fourth one
is cover the activities in the nature of “ advancement of any other object of general public utility”.
In the recent judgment, the Apex
court in the case of CIT Vrs DAWOODI BOHRA JAMAT(364 ITR 31-SC) elaborated the phrase ‘Charitable
Purpose’ as under: “The phrase “charitable
purpose” is expansive and inclusive. The expression “charitable purpose” is
defined in the dictionary clause of the Act under section 2(15) by way of an
inclusive definition so as to include relief to the poor, education, medical relief
and advancement of any other object of general public utility. The expression “any other object of general
public utility” is of the widest connotation. The word “general” in the
expression means pertaining to a whole class. Therefore, advancement of any
object of benefit to the public or a section of the public as distinguished
from benefit to an individual or a group of individuals would be a charitable
purpose. The expression would prima facie include all objects which promote the
well-being of the general public. It
cannot be said that a purpose would cease to be charitable even when public
welfare is intended to be served. If the primary purpose and the
predominant object of a trust are to promote the welfare of the general public the purpose would be a charitable
purpose. If the primary or predominant object of an institution is charitable,
any other object which might not be charitable but which is ancillary or
incidental to the dominant purpose, would not prevent the institution from
being a valid charitable trust”.
- The Apex court also observed the following in the cases of
CIT Vrs Andhra Chamber of commerce (55 ITR 722) and Sole Trustee, Lok
Sikshana Trust Vrs CIT 101 ITR 234 (SC) respectively as under:
·
Even if the object or purpose may not be regarded as charitable in its
popular signification as not intending to give relief to the poor or
advancement of education or medical relief, it would still be included in the
express “charitable purpose” if it advances an object of general public utility.
·
The very concept of ‘charity’ denotes altruistic though and action. Its
object must necessarily be to benefit others rather than one’s self. The action
which flows from charitable thinking is always directed at benefiting others.
It is this direction of though and effort and not the result of what is done in
terms of financially measureable gain which determines that it is charitable.
b.
It is also observed in the case of ( Ahmadabad Rana
Caste Association v. CIT [1071] 82 ITR 704, SC) “In order to make a purpose
charitable it is not necessary that should be beneficial to the poor only. What
is required is benefit to a section of the public as distinguished from
specified individuals. An object of general public utility includes
benefit to a section of the public and it is not necessary that the object
should benefit the whole of mankind or all persons of that country or state.
It would be sufficient if the intention is to benefit a definite and
identifiable section of the public having a common quality as distinguished
from a specified individual.
c. Further
Hon’ble Gujarat High Court extremely observed in the case of CIT Vrs Barkate Saifiyah Society 213 ITR 492 that
“the words trust for charitable purpose would include even a trust for advancement of religion”.
It is settled law and principle
that general public utilities though not exhaustive cover the following
activities as observed in various judgments pronounced;
The list is, however, not exhaustive.
i. Establishing chambers of commerce and industry, federations,
registered societies and trade associations established with object of
promoting trade, commerce and industry.
ii. All institutions incorporated without a profit
motive, for any of the following objects:
a) For the improvement and promotion of agriculture
and agriculturists.
b) For the improvement and advancement of scheduled
caste and tribes (tribals).
c) For the welfare of the members of the police
force and their families.
d) For promoting road safety.
e) For imparting technical education, setting up
model industries and reducing unemployment in poor village folk.
iii. Institutions for promoting cottage/village
industries, handicraftsman and teaching unemployed men arts, handicrafts, etc.
iv.Institutions to promote
artistic principles, literature, fine arts, music, dance, etc.
v. Institutions owing auditoriums,
memorial halls for culture activities, ‘wadis’, dharamshalas, goshalas and
sanatoriums which are let out for rent while their primary objects are
charitable.
vi. Foundation for the development of a botanical
garden or natural beauty and for carrying on literary and cultural activities.
vii. Institutions for preservation of places of
historic interest, like setting up and maintenance of museum, library, etc.
In view of the above, it is submitted that it is our
earnest request to help the pious cause of Goshala maintenance which will in
turn help holy cows for their livelihood and maintenance on a permanent basis.
