TMI Blog2013 (11) TMI 1603X X X X Extracts X X X X X X X X Extracts X X X X ..... nnubotlu For the Respondent : Sri D. Sudhakar Rao ORDER PER CHANDRA POOJARI, AM: This appeal by the assessee is directed against the order of the Director of income-tax (Exemptions) [DIT(E)], Hyderabad dated 25.9.20121 for A.Y. 2012-13. 2. The grievance of the assessee in this appeal is with regard to non-granting of registration sought u/s. 12AA of Income-tax Act, 1961. The assessee applied for registration u/s. 12AA of the Act in Form No. 10A on 9.3.2012 and the same was rejected by the DIT(E) on the following reasons: i) Memorandum of Trust Deed of the Society contains objects in descriptive nature without emphasising on any specific dominant object. ii) The society has got religious object in addition to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order cannot, therefore, be sustained and it is quashed. , we vacate the findings of the DIT(E) on this issue. 4. The next reason is that the assessee's objects are mixed in nature i.e., both charitable and religious. In our opinion, requirement of the provision to grant registration u/s. 12AA is that the society's object clause should not contain any non charitable activities and there is no restriction in carrying on religious objects along with charitable objects The assessee has liberty to carry on religious activities along with charitable activities. This issue came for consideration in the following cases and the courts held that the assessee can carry on charitable activities along with religious activities: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of New Life in Christ Evangelistic Association v. CIT Others 246 ITR 532 (Mad), wherein it was held that for granting or refusing registration u/s 12A in relation to such trust, the only condition precedent is that an application for registration should be made in time and the accounts of the institute should be audited. No enquiry about objects of the trust can be made u/s 12A of the Act. We have gone through all the judgements cited by the learned counsel for the assessee. The facts of the case in the case considered by the Gujarat High Court squarely apply to the facts of the case on hand. The department has not brought any contrary decision to our notice. In our opinion, in the circumstances under consideration, the DIT(E) should ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies on 16th February, 2012 and field application for registration u/s. 12AA of the Act on 9th March, 2012, i.e., within 21 days of registering the society with the State Authorities. In the meanwhile the assessee has not carried on any activities. But this reason itself does not disentitle the assessee in seeking registration u/s. 12AA of the Act. In the case of Society of Sisters of St. Anne, Phirangipuram vs. DIT(E) (ITA No. 345/Hyd/2012 dated 27.9.2012) the Tribunal held that that the assessee need not commence the activities before seeking registration. The same view was also taken in the case of Fifth Generation Education Society (cited supra). Being so, on this count also registration cannot be denied. Accordingly, we direct the DIT(E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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