TMI Blog2015 (7) TMI 1274X X X X Extracts X X X X X X X X Extracts X X X X ..... 2010 (5) TMI 669 - ITAT HYDERABAD ), wherein it was held that there is nothing in the language of the relevant provisions of the Act to suggest that an institution with mixed objects is precluded from getting registration under S.12AA of the Act. It was held that a trust which is only for religious purposes is excluded and debarred from getting registration under S.12AA of the Act, and trust whose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e objects of the assessee trust as given in the Memorandum of Association, the learned Director of Income-tax(Exemptions) found that the objects of the assessee trust are both religious and charitable. According to him, a combined reading of the provisions of S.12AA(1) read with S.12A(1)(aa) and 11(1)(a) of the Act would make it clear that a trust in order to be eligible for registration under sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rehoboth Mission V/s. Director of Income-tax(Exemption) (42 SOT 149), wherein it was held that there is nothing in the language of the relevant provisions of the Act to suggest that an institution with mixed objects is precluded from getting registration under S.12AA of the Act. It was held that a trust which is only for religious purposes is excluded and debarred from getting registration under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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