2021 (7) TMI 352

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....16.03.2011 and had filed an application in Form-10A on 19.05.2011 for registration under Section 12-AA. While processing the application, the Director of Income Tax (Exemptions) ("DITE" for brevity) issued a letter dated 26.09.2011 calling for details and asking to show cause why registration under Section 12-AA on the ground that the object clause 2(e) of the Trust Deed states about contribution of the funds towards developing, renovating and maintaining the places of worship, and clause 2(g) of the Trust Deed promotes God consciousness. The DITE rejected the application under Section 12-AA on the ground that the objects of the Trust contains mixed objects both religious and charitable as against the provisions of Section 11(1)(a) which on....

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.... that one of the objects of the assessee speaks about developing and maintenance of places of worship as also promoting god consciousness. It was the submission that the issue was squarely covered by the decision of the Hon'ble jurisdictional High Court of Madras in the case of Arulmigu Kamakshi Amman Trust in Tax Appeal No.643 of 2011 dated 25.01.2012 wherein the Hon'ble jurisdictional High Court has held as follows : "We have carefully considered the above submission. For the purpose of making an application under Section 12AA, the applicant must apply in Form 10. The said Form prescribes the format of the notice of accumulation of income to be given by charitable and religious trusts under Section 11[2] of the Act. For t....

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....ce. The finding of the Tribunal is not perverse and it is a question of fact. Therefore, we find no ground to cause our interference into the order passed by the Tribunal. Accordingly, the order passed by the Tribunal is confirmed and both the substantial questions of law raised herein are answered against the Revenue." It was the further submission that in view of the decision of the Hon'ble jurisdictional High Court the assessee was entitled to be registered u/s.12AA of the Act. 4.In reply, the Id.D.R. Vehemently supported the order of the DIT. It was the submission that the assessee trust had religious clauses in its objects and consequently was not entitled to registration u/s.12AA of the Act. ....