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2015 (11) TMI 428 - AT - Income TaxRegistration sought by it u/s.12AA denied - mixed objects of religious and charitable nature - Held that:- No doubt some of the objects are charitable in nature, whereas some others are religious in nature. However the class of beneficiaries are undoubtedly public or a wide section of public. We find that a similar issue had come up before the Cochin Bench of this Tribunal in the case of Calicut Islamic Cultural Society v. ACIT [2008 (7) TMI 621 - ITAT COCHIN] wherein held once the registration is granted to the assessee by the CIT, AO cannot go into probing the objects and the purposes of the trust or institution and that is within the exclusive domain and jurisdiction of the CIT. What AO can do that he can at the most investigate the matter within the four corners of s. 13 of the Act. In this case the AO has gone with investigating and probing the basic objects of the trust by entering into shoes of the CIT and such exercise is not permissible. There can be mixed objects of religious and charitable nature - if the trusts are partly religious and partly charitable, so long as no part of the income or corpus can be utilised for a purpose which is not either charitable or religious, exemption under s. 11(1)(a) will be applicable to the assessee. See CIT v. Barkate Saifiyah Society [1993 (11) TMI 13 - GUJARAT High Court] - Decided in favour of assessee.
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