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2015 (10) TMI 15 - AT - Income TaxEligibility for claiming exemption under section 11 - it was submitted that the assessee is carrying religious activities - religious activities v/s charitable activities - Held that:- The assessee has not carried any activity relating to the objects as enumerated for the purpose of which the assessee is incorporated. The assessee has not incurred single paise for the purpose of charitable activities. The assessee itself has admitted before the ld. CIT(A) that the it is a religious organization and the assessee organization has undertaken religious pilgrimage and other activities relating to the religious. Under these facts and circumstances of the case, we find that the assessee is not entitled for claiming exemption under section 11 of the Act. The assessee, in his written submission, has submitted that there was a mistake occur while filing MoA along with Form No. 10A before the ld. DIT(E) on 12.02.2004. Subsequently, on 13.03.2014, the assessee has corrected the mistake in the amended fifth clause and submitted before the ld. DIT(E), Chennai. However, we have not find any reference with regard to the correct fifth clause either from the assessment order or from the order of the ld. CIT(A). Even before us, the assessee has not filed any revised order passed by the ld. DIT(E). As on the date, as per the certificate dated 30.07.2004 vide DIT(E) No. 2(845)/03-04 issued by the ld. DIT(E), the assessee is a Public Charitable Trust under section 12AA of the Income Tax Act, 1961. The activities carried by the assessee are only religious activities. The assessee has not obtained any certificate from the DIT(E) to treat the assessee as a religious trust. Under these facts and circumstances of the case, we hold that the assessee is a ‘Public Charitable Trust’ and therefore, the activities relating to religious are not eligible for exemption under section 11 of the Act. Thus, we find no infirmity in the order passed by the ld. CIT(A). In the present case, the assessee is registered as a public charitable trust and the assessee carried only religious activities and no charitable activities are carried out. Therefore, having registered under section 12AA of the Income Tax Act, 1961 as a Public Charitable Trust, the assessee cannot claim benefit under section 11 carrying any charitable activities. For the religious activities carried by the assessee, no approval from the DIT(E) has been obtained. - Decided against assessee.
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