2013 (3) TMI 624

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.... The objects of assessee Trust shows that the assessee Trust is formed to carry out charitable and religious activities. Therefore, not qualified for registration. The DIT(E) also held that the assessee Trust though came into existence on 13.8.2010, no activity has been started. Therefore, not entitled for registration under sec.12AA of the Act. 2. The Counsel for the Assessee submits that the Hon'ble Jurisdictional High Court in the case of CIT v. Arulmigu Sri Kamatchi Amman Trust [2012] 206 Taxman 69 had considered similar situation and held that there is no bar in granting registration for the Trust having objects of both charitable as well as religious . The Counsel for the Assessee further submits that the Hon'ble Gujarat High....

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....igious and charitable objects. For the said purpose, the Tribunal had relied upon the judgments reported in Upper Ganges Sugar Mills Ltd. v . ClT [1997] 227 ITR 578/ 93 Taxman 645(SC) and State of Kerala v. MP. Shantiverma Jain [1998] 231 ITR 787 (SC). 4. Heard Mr. T. Ravikumar, learned counsel appearing for the appellantlRevenue and perused the materials placed on record. The learned counsel would contend that the order passed by the Tribunal is without any basis and justification and that the Tribunal failed to appreciate the activities claimed to have been carried out by the assessee are admixture of both religious and charitable in nature. It is also further contended that the Commissioner of Income Tax made an enquiry as contemplated....

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.... purposes, shall not be included in the total income of the Trust. Therefore, the said provision would be applicable to both the Trusts established with the object of charitable as well as religious purposes Therefore, Section 12AA of the Act does not make any difference between the Trusts created with the object of charitable and religious purposes and, even if the Trust is not created with both the objects, law does not make any disqualification for the trust to make an application for registration. Therefore, the Tribunal has correctly applied the provision of law and allowed the appeal, which finding is based on valid material evidence. The finding of the Tribunal is not perverse and it is a question of fact. Therefore, we find no groun....