https://www.taxtmi.com/caselaws?id=155051 A trust with both charitable and religious objects was held eligible for registration under section 12AA because the statutory bar applies only where a trust is created for the benefit of a particular religious community or caste; the attempted deletion of an objectionable object by trustees' resolution was ineffective as beyond the trustees' competence, but the original deed still supported registration. However, approval under section 80G(5)(vi) was refused because one object remained wholly religious in character and the deed did not satisfy the statutory limits on religious expenditure. The assessee obtained registration relief, but the denial of 80G approval was upheld. en-us Mon, 26 Mar 2012 00:00:00 +0530 Sat, 31 Aug 2013 11:57:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155051 A trust with both charitable and religious objects was held eligible for registration under section 12AA because the statutory bar applies only where a trust is created for the benefit of a particular religious community or caste; the attempted deletion of an objectionable object by trustees' resolution was ineffective as beyond the trustees' competence, but the original deed still supported registration. However, approval under section 80G(5)(vi) was refused because one object remained wholly religious in character and the deed did not satisfy the statutory limits on religious expenditure. The assessee obtained registration relief, but the denial of 80G approval was upheld. Case-Laws Income Tax Mon, 26 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155051