Dismissing the appeal of the revenue the Court held that ,imparting spiritual education through lectures and congregation and on television channels is charitable in nature.  Established a temple to Hindu gods and goddesses for the general public the activities undertaken by the assessee could be included in the broad conspectus of religious activities and in the context of the Hindu religion, such activities could not be confined to activities incidental to a place of worship such as a temple. The observations of the Tribunal vis-a-vis disallowances of one third expenditure for telecast of samagams, were reasonable and they did not warrant any interference.  Court also held that there was no evidence on record to construe that the founder had derived any personal benefit which would justify the Revenue to invoke the provisions of section 13(1)(c)(ii) to deny the assessee the benefit of the expenditure. Referred  CIT (E) v. Bhagwan Shree Laxmi Naraindham Trust ( 2015) 378 ITR 222 ( Delhi) (HC)  ( AY: 2011-12)