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2012 (2) TMI 159 - MADRAS HIGH COURTCharitable Trust – CIT rejected application of registration on ground that objects of the Trust are both charitable and religious in nature – Held that:-Section 11(1)(a) and 12AA is applicable to both the Trusts established with the object of charitable as well as religious purposes. Even if the Trust is not created with both the objects, law does not make any disqualification for the trust to make an application for registration. Accordingly, the order passed by the Tribunal holding that the assessee trust is entitled to registration u/s 12AA is confirmed – Decided against the Revenue.
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