2020 (12) TMI 26

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ubstantial question of law: (i) Whether, on the facts and in circumstances of the case, the Tribunal is right in directing the Commissioner of Income Tax (Exemptions) to grant registration under section 12-AA of the Act by holding that class of beneficiaries are undoubtedly public or a wide section of public when the assessee is having mixed objects, some of which are charitable and some of which are religious and, as such, the assesse's application was rightly rejected by the Commissioner of Income Tax (Exemptions) and, moreover, the ingredients of section 12-AA were not satisfied in the case of the assessee. (ii) Whether, on the facts and in circumstances of the case, the Tribunal is right in not considering the issu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Court in CIT VS. Barkate Saifiyah Society, 213 ITR 492 held that a trust, which has religious as well as charitable purposes can also be registered under Section 12AA of the Act. In the aforesaid factual background, this appeal has been filed. 4. Learned counsel for the revenue submitted that as per Section 11(1)(a) of the Act any institution or trust, has to be wholly charitable or wholly religious and it cannot be partly religious and partly charitable. It is also pointed out that the expression used in Section 11(1)(a) of the Act is 'wholly for charitable or religious purposes'. It is also pointed out that the objects of the trust extracted in para 4 of the order passed by the tribunal are not wholly charitable in nature and t....