2009 (12) TMI 973

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..... n ORDER Bhavnesh Saini (Judicial Member) Both the appeals by different assessees are directed against different orders of the Director of Income Tax (Exemption), Ahmedabad dated 30-06-2008 challenging the orders u/s 12AA of the Income Tax Act whereby the learned Director of Income Tax (Exemption) rejected the registration application u/s 12AA of the Income Tax Act. 2. The learned .....

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..... objects being solely religious in nature, and the refusal to grant registration on the ground that section 13(1) (b) and 13(1) (c) of the Act were violat4ed, was not justified when the Commissioner had not doubted either the nature of its objects or genuineness of its activities . 4. The learned Counsel for the assessee also submitted that the above view of the Tribunal is confirmed by the Ho .....

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..... 1) (b) holding that since the assessee was a religious trust, the provisions of section 13(1)(b) wren to applicable because they were applicable in the case of the trust established for charitable purposes . 5. On the other hand, the learned DR relied upon the orders of the learned Director of Income Tax (Exemption). 6. On consideration of the above facts, we are of the view that the issue .....

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