https://www.taxtmi.com/caselaws?id=255903 The Tribunal held that a trust with mixed objects (religious and charitable) is eligible for registration under Section 12AA of the Income Tax Act. It clarified that as long as the trust does not exclusively benefit a specific religious community, it can claim exemption under Section 11. The Tribunal found the denial of registration unjustified and instructed the DIT(E) to reconsider, allowing the trust to make necessary amendments to the deed for registration. The appeal was allowed for statistical purposes, setting aside the DIT(E)'s order and emphasizing fairness in the registration process for trusts with mixed objects. en-us Wed, 14 Jan 2015 00:00:00 +0530 Mon, 09 Nov 2015 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255903 The Tribunal held that a trust with mixed objects (religious and charitable) is eligible for registration under Section 12AA of the Income Tax Act. It clarified that as long as the trust does not exclusively benefit a specific religious community, it can claim exemption under Section 11. The Tribunal found the denial of registration unjustified and instructed the DIT(E) to reconsider, allowing the trust to make necessary amendments to the deed for registration. The appeal was allowed for statistical purposes, setting aside the DIT(E)'s order and emphasizing fairness in the registration process for trusts with mixed objects. Case-Laws Income Tax Wed, 14 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255903