Charitable trust Registration u/s 12AA — Assessee filed application for registration u/s 12AA —DIT(E)

Kurella Harihara v Director of Income Tax (Exemptions)

Charitable trust — Registration u/s 12AA — Assessee filed application for registration u/s 12AA — DIT(E) rejected assessee’s application holding that assessee’s objects include both charitable and religious objects and assessee has been formed on 30 October 2009, ie after 1 April 1962, thus assessee was not qualified as a public charitable or as a public religious trust — Held, provisions of s 13(1)(b) does not suggest that an institution of mixed objects is precluded from getting registration u/s 12AA — Trust can be either 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 — A trust whose object is charitable as well as religious is not debarred from registration u/s 12AA — This view was taken by tribunal in earlier case — Taking consistent view since facts and circumstances are similar DIT(E) was directed to grant registration u/s 12AA — Assessee’s appeal allowed.