TaxTMI 
TaxTMI 
2021 (3) TMI 1062
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....jected the application of the Assessee by holding as under:- "3. Religious Objects: While filing form 10A online, the assessee has applied for registration u/s. 12A of the Act as a "charitable" trust. However, the first page of the Trust Deed reads as under: "Whereas the President Smt. Chirra Visalakshi desirous of starting a non-profit charitable trust namely "Dhatri Foundation" for uplift the poor needy irrespective of caste, creed and religion and purpose of eradication of illiteracy and poverty, providing grant of donations for the orphanages, running old age homes, tribal welfare and to afford relief for the poor, alleviation of human suffering, bible training classes, free Medical aid programmes.... Further the object No. xii) reads as under: "to work for the moral, educational, cultural, spiritual, medical, social benefit and development of the Community." As seen from the above, the objects include religious objects also. Registration u/s 12A is granted to any trust/society only if it is created wholly for charitable purpose or wholly for religious purpose, but not for both. Since the objects of the assessee include both religiou....
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.... (Trafficking Women), Lepers Caring Home and Widows Caring Homes etc; xiv) To start vocational Training Centers, Non-Formal Educational Institutions and Child Welfare Centers in India for the benefit and use of the general public; xv) To promote health education among the people and to provide pre-ventive medical care byway of starting Primary Health Centers, Mobile Medical Units and conducting of Free Medical Camps at all the backward villages in every month; xvi) To create awareness among the Rural women about their rights, cleanliness, child care and small savings etc., xvii) To provide clean and healthy drinking water to the people by establishing R.O. Water Plants, xviii) To start and run cottage Industrial training centers for women in Tailoring, basket making. Handicrafts, Phenol making, embroidering, candle making etc., xix) To establish Family Counseling Centers, Youth Centers and educate all the depressed people mentally, socially and economically to inculcate a sense of self respect, service and sacrifice; xx) To establish Computer Education Centers, Music Schools for unem-ployed youth from the lower caste co....
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....egistered u/sec. 12A of the Act or not, came into consideration before the co-ordinate bench of the tribunal at Hyderabad in the case of Rehoboth Mission Vs. Director of Income Tax (Exemption) [(2010) 29 CCH 443 - Hyd-Trib.] wherein it has been held as under:- "6. We have gone through the provisions of sec.13(1)(b) of the Act. There is nothing in the language of this provision to suggest that an institution of mixed objects is precluded from getting registration u/s 12AA of the Act. It is also seen from the objects of the trust in question that the assessee is carrying on no non-charitable or non-religious activities. We place reliance on the judgement of ACIT v. Barkate Saifiyah Society 213 ITR 492 (Guj) and CIT v. Chandra Charitable Trust 294 AITR 86 (Guj), wherein it was held that a trust can either be for religious purposes or for charitable purposes or it can be for both. Only a trust which is for religious purpose is excluded and debarred from registration u/s 12AA of the Act. A trust whose object is charitable as well as religious is not debarred from registration. Further, in the case of New Life in Christ Evangelistic Association v. CIT & Others ....
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....ry or incidental to the primary or dominant purpose would not prevent the trust or institution from being a valid charity. This principle had been laid down by the Supreme Court in CIT Vs. Andhra Chamber of Commerce (1965) 55 ITR 722 (SC) : TC 23R.301, then it was reiterated in CIT Vs. Bar Council of Maharashtra (1981) 22 CTR (SC) 106 : (1981) 130 ITR 28 (SC) : TC 23R.253. Considering these judgments we are of the view that the Tribunal was right. Therefore, this appeal is dismissed." 5.4 From the judgment of the Hon'ble Jurisdictional High Court, it is clear that if the primary or dominant purpose of an institution is charitable than any other object which by itself might not be charitable but just merely ancillary or incidental to the primary or dominant purpose, would not prevent the trust or institution from being a valid charity. 5.5 While coming to the instant appeal, the observations and conclusion of the ld.CIT(E) having no strength of law. There is no bar for grant of registration to the Trust/Institution which is having mixed activities i.e. charitable and religious in nature as held by the ITAT, Hyderabad Bench in the case of Rehoboth Mission case (supra), and ....
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..... Ananda Social and Educational Trust Versus The Commissioner Of Income Tax & Anr. (Civil Appeal No(S).5437-5438/2012 decided on 19th Feb. 2020) recently held as under:- The above section (Section 12 of the Act {emphasis by us}) provides for registration of a trust. Such registration can be applied for by a trust which has been in existence for some time and also by a newly registered trust. There is no stipulation that the trust should have already been in existence and should have undertaken any activities before making the application for registration. Since section 12AA pertains to the registration of the Trust and not to assess of what a trust has actually done, we are of the view that the term 'activities' in the provision includes 'proposed activities'. That is to say, a Commissioner is bound to consider whether the objects of the Trust are genuinely charitable in nature and whether the activities which the Trust proposed to carry on are genuine in the sense that they are in line with the objects of the Trust. 6.5 The Hon'ble Apex Court in the aforesaid case reminded that carrying out of any activities is not a stipulation for grant of registration u/s 1....