TMI Blog2012 (2) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... 643 of 2011 - - - Dated:- 25-1-2012 - MR.JUSTICE D.MURUGESAN, MR.JUSTICE P.P.S.JANARTHANA RAJA, JJ. For appellant : Mr.T.Ravikumar J U D G M E N T D.MURUGESAN, J. The above appeal, at the instance of the Revenue, challenges the order of the Income Tax Appellate Tribunal, Chennai Bench "B", made in I.T.A. No.110/Mds/2011 dated 13.06.2011, raising the following substantial questions of law:- "1.Whether on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in law in holding that the assessee trust is entitled to registration under Section 12AA of the Act, even though the trust not entitled to claim exemption since the trust has twin objectives which are both charitable and r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td.] and 231 ITR 787 [State of Kerala vs. M.P.Shantiverma Jain]. 4.Heard Mr.T.Ravikumar, learned counsel appearing for the appellant/Revenue and perused the materials placed on record. The learned counsel would contend that the order passed by the Tribunal is without any basis and justification and that the Tribunal failed to appreciate the activities claimed to have been carried out by the assessee are admixture of both religious and charitable in nature. It is also further contended that the Commissioner of Income Tax made an enquiry as contemplated under Section 12AA[1][b][ii] of the Act and passed an order and the same is in accordance with law. It is also contended that the assessee is not entitled to claim exemption under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e as well as religious purposes. Therefore, Section 12AA of the Act does not make any difference between the Trusts created with the object of charitable and religious purposes and, even if the Trust is not created with both the objects, law does not make any disqualification for the trust to make an application for registration. Therefore, the Tribunal has correctly applied the provision of law and allowed the appeal, which finding is based on valid material evidence. The finding of the Tribunal is not perverse and it is a question of fact. Therefore, we find no ground to cause our interference into the order passed by the Tribunal. Accordingly, the order passed by the Tribunal is confirmed and both the substantial questions of law raised ..... X X X X Extracts X X X X X X X X Extracts X X X X
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