2011 (4) TMI 385 - AT - Income Tax

Registration under section 12A - Appellant-Trust: Religious or Charitable - 'religious' and the 'charitable' is inherent in the very definitions of the two concepts, and has to be admitted and respected - Continuing further, also observe that the activities of the trust are not confined to these activities alone, but is also undertaking purely charitable activities - As apparent from the Object Clause 2(c),(d),(f),(i),(j) and (k) of its Trust Deed, as well as the activities undertaken in pursuance of the same, as listed in the 'Note on its activities' - Accordingly, it is to be allowed the status of a religious and charitable trust - Decided in favour of assessee.