2018 (12) TMI 1148

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....e Respondent : Mr.Gourav Natarajan for Mr.S.Rama Subramanian & Associates. JUDGMENT T.S.SIVAGNANAM, J. This Tax Case Appeal is filed by the Revenue under Section 260-A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Madras 'C' Bench, dated 03.11.2010 in ITA No.1417/Mds/2010. 2.Heard Mr.S.Rajesh, learned counsel for the appellant and Mr.Gourav....

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.... doing religious activities are not eligible for registration under Section 12AA of the Act along with benefits of exemption under Section 80G of the Act. 5.Accordingly, the application filed for registration under Section 12AA was lodged and consequently, an application filed for exemption under Section 80G was rejected. The respondent/assessee carried the matter to the Tribunal and the Tribun....

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....imself. There is no qualification for the neighbour mentioned, much less anything about his religion. Thus the spirit of Christ lies in helping others irrespective of cast, creed and religion." 7.The Tribunal after analyzing the objectives of the trust, found it to be for the purpose of helping others irrespective of caste, creed and religion and the object was to provide education and the obje....