Donations For Sri Samartha Kamadhenu Goshala(Sri Sadguru Samartha Narayana Ashram)

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:

1. One bundle of green grass for a month : Rs. 250
2. One tractor load of green grass : Rs. 2,500
3. One truck load of green grass : Rs. 5,000
4. One day's green grass for all cows : Rs.25,000
5. 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”.

1. 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.