2012 (11) TMI 1277

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....t by : Shri K.E.B. Rengarajan, Junior Standing Counsel ORDER Abraham P. George, In this appeal filed by the assessee, its grievance is that it was denied registration sought under Section 12AA of Income-tax Act, 1961 (in short 'the Act'). 2. Facts apropos are that assessee, a Trust constituted by a deed dated 25.2.2008, had filed an application for registration under Section 12....

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....ra, learned D.R. supported the order of DIT(E). 5. We have perused the order of DIT and heard the rival submissions. Section 11(1)(a) of the Act, dealing 'income of property held for charitable or religious purpose', is reproduced hereunder:- "11 (1) Subject to the provisions of sections 60 to 63, the following income shall not be included in the total income of the previous year of th....

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....e case of CIT v. MISPTA Pentacostal Mission [TC(A) No.648 of 2011 dated 6.2.2012] has held that registration under Section 12AA would be available even if the objectives of the Trust are an admixture of both charity as well as religion. Their Lordship held that merely because the objectives of the Trust are both religion and charity, would not be a ground for denying registration. There is no find....