2020 (4) TMI 862

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....Assessee, a Charitable Trust viz., Bhagawan Mahavir Digambara Jain Management Trust, Chennai and held that the Assessee was entitled to registration as Charitable Trust under Section 12AA of the Act read with Section 80G of the Act. The relevant portion of the order passed by the learned Tribunal is quoted below for ready reference. "4. It is to be seen that Section 11 of the Act provides for exemption not only for the charitable institutions, but also for religious institutions. The DIT (E) is therefore not justified in rejecting the applications of the assessee trust for registration under Section 12AA and grant of approval under Section 80G. We, therefore set aside the impugned order of the DIT(E) and direct the DIT(E) to grant registr....

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....oted below for ready reference. "5. Learned standing counsel appearing for the Revenue reiterated the submissions made before the Tribunal and contended that the registration under Section 12AA of the Income Tax Act cannot be granted to a trust having both charitable and religious objects on an application under Section 11(1)(a) of the Income Tax Act. 6. The very issue raised by the Revenue has been dealt with by a Division Bench of this Court in the case of CIT Vs. Arulmighu Sri Kamatchi Amman Trust reported in (2012) 206 Taxmann 69. 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 rejec....