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    <title>2026 (10) TMI 57 - MADRAS HIGH COURT</title>
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    <description>Trusts with both charitable and religious objects are eligible for registration under Section 12AA. Section 11(1)(a) covers income from property held wholly for charitable or religious purposes, while Section 12AA does not distinguish between charitable trusts, religious trusts, and trusts with mixed charitable and religious objects. Mixed objects therefore do not disqualify a trust from obtaining registration, provided the trust otherwise satisfies the applicable registration requirements.</description>
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      <description>Trusts with both charitable and religious objects are eligible for registration under Section 12AA. Section 11(1)(a) covers income from property held wholly for charitable or religious purposes, while Section 12AA does not distinguish between charitable trusts, religious trusts, and trusts with mixed charitable and religious objects. Mixed objects therefore do not disqualify a trust from obtaining registration, provided the trust otherwise satisfies the applicable registration requirements.</description>
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