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2015 (5) TMI 1013 - AT - Income TaxRegistration under section 12AA denied - maintenance of the temple - Held that:- We are of the opinion that the maintenance expenses incurred for the building relate to the charitable activities and not the religious activities. Since learned counsel for the assessee has submitted that food is distributed to the needy which is called as "Mahaprasadam" and the distribution of the food to the poor people is not a religious expenditure. The temple is open to everybody without caste and creed and the temple does not show partiality to a particular religion. The temple is the place where people gather for distributing alms and donations which are given to the poor and the needy who have gathered there. The maintenance of the temple cannot be regarded for religious purpose and is for the benefit of the general public. Hence, we direct the Director of Income-tax (Exemptions) to grant registration under section 12AA of the Income-tax Act, 1961 to the assessee-trusts. - Decided in favour of assessee
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