2015 (11) TMI 913

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....e was a delay of seven days in filing the appeal. The assessee filed an application to condone the day. After hearing both sides, we find that there was sufficient cause for not filing the appeal within the period prescribed. Accordingly, the delay of seven days in filing the appeal is condoned and the appeal of the assessees is admitted. 3. Shri A. S. Sriraman, learned counsel for the assessee submitted that the assessee-trust was established by a deed of trust dated November 10, 2006 for charitable and religious purpose. The Commissioner of Income-tax rejected the application of the assessee for registration under section 12AA of the Act on the ground that the trust cannot have both charitable and religious objects. Referring to the judg....

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....ealt with by a Division Bench of this court in the case of CIT v. Arulmigu Sri Kamatchi Amman Trust reported as [2012] 206 Taxman 69; [2014] 2 ITR-OL 191 (Mad). In the said case, the respondent/assessee sought for registration under section 12AA of the Income-tax Act on the ground that the object of the trust was religious. The Commissioner of Income-tax rejected the application on the ground that the trust was spending money in receipts towards religious and administrative purposes and the activities claimed to be carried on by the said trust were an admixture of both religious and charitable. The said trust filed an appeal before the Income-tax Appellate Tribunal. Following the decision in the case of Upper Ganges Sugar Mills Ltd. v. CIT ....

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.... would be applicable to both trusts established with the object of charitable as well as religious purposes. Therefore, section 12AA of the Income-tax 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 registra tion. Therefore, the Tribunal has correctly applied the provision of law and allowed the appeal. . . ' 7. The abovesaid decision squarely applies to the facts of the present case. Further, in the case of DIT (Exemptions) v. Chartered Accountants Study Circle reported in CDJ 2012 MHC 658 ; [2012] 347 ITR 321 (Mad), the Division Be....