TMI Blog2010 (5) TMI 669X X X X Extracts X X X X X X X X Extracts X X X X ..... son that the assessee-society s objects are mixed one as charitable and religious activities. 3. We have heard both the parties and perused the evidence on record. The assessee-society applied for registration under section 12AA of the Act vide application in Form No. 10A on 1-7-2009. The society was registered on 24-2-2009 under the A.P. Societies Registration Act. The objects of the society area as follows : 1.To preach the good news of Jesus Christ, to support/maintain churches in India. 2.To establish Bible Schools to train up Evangelists/pastors. 3.To establish Schools and Medical Relief Centers in the villages where no or negligible education and medical relief centers are available without any commercial activity involved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ( b ) Zenith Tin Works Charitable Trust v. CIT [1976] 102 ITR 119 (Bom.). ( c ) CIT v. Ahmedabad Rana Caste Association [1973] 88 ITR 354 (Guj.). ( d ) CIT v. Chandra Charitable Trust [2007] 294 ITR 86 (Guj.). ( e ) Addl. CIT v. A.A. Bibijiwala Trust [1975] 100 ITR 516 (Guj.). ( f ) CIT v. Barkate Saifiyah Society [1995] 213 ITR 492 (Guj.). ( g ) Gulam Mohidin Trust v. CIT [2001] ITR 587 (J. K.). ( h ) Calicut Islamic Cultural Society v. Asstt. CIT [2009] 28 SOT 148 (Cochin). 5. On the other hand, the learned Departmental Representative strongly relied on the order of the DIT(E). 6. We have gone through the provisions of section 13(1)( b ) of the Act. There is nothing in the language of thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IT(E) should not have rejected the application of the assessee for registration under section 12AA of the Act on this reason. Commenting on the Hon ble Gujarat High Court decision, the DIT(E) has observed that the Hon ble High Court has introduced a new concept known as "charitable religious trust". According to him, trust has to be either wholly religious or wholly charitable. Otherwise, it is not entitled for registration and the Hon ble Gujarat High Court did not consider the word "or" which has been employed under section 11(1)( a ) and section 12 of the Act and the Hon ble High Court has interpreted section 13(1)( b ) of the Act. We are unable to agree with the DIT(E) as to how and why the judgment of the Hon ble Gujarat High Court is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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