TMI Blog2009 (3) TMI 1083X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent u/s.12A(a) of the Act. The Objects of the Trust were as follows: The objects of the Trust are- (a) To construct jain temple for those who follow pure vispanthi/Bispanthiagam and to make arrangements to maintain manage and adminster it. (b) To promote and encourage cultural activities and to construct temple, cultural hall, guest house and make arrangements to maintain them to achieve i t. (c) To acquire the movable and immovable proper ties, funds and other liabilities of Shri 1008 Parshwanath Digamber Jain Mandir which is situated at 49A, Kambli wadi, Nehru Road, Vi le Parle (E), Mumbai, m an aged by Shri 1008 Parshwanath Digamber Jain Mandir Trust (proposed) which is situated at above address for benefit of the fol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case of M.P. Shanti Verma Jain (supra) the question arose in the context of Kerla Agricultural income Tax Act, 1950 and the question was whether the trust was a private family trust or dominant object of the trust was to propagate a particular religion. Both these decisions in our view does not support the conclusions of the respondent for rejecting registration to the Appellant as the question in these cases were different and arose under totally different circumstances. The reasoning of the respondent for refusing to grant registration in short is that objects clause of the trust deed contains objects which are religious as well as non-religious. 4. Aggrieved by the order of the Respondent, the appellant in appeal before the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e objects of a trust are partly charitable and partly religious it cannot be said that exemption u/s.11(1)(a) will not be available. It was also submitted by the ld counsel of the assessee that u/s.115BBC (2)(b) of the Act contemplates a situation of a trust being wholly for religious and charitable purposes. 5. The ld DR submitted that at the time of grant of registration u/s.12AA of the Act, satisfaction that the objects of the trust are charitable or religious is a condition precedent. It was submitted by him that section 11 of the Act uses the expression charitable or religious and not charitable and religious . He also submitted that section 2(15) of the Act defines charitable purpose. The definition of charitable purpose does no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the provisions of section 11(1)(a). It is not in dispute before us that, if under a particular trust the income from the trust properties has to be utilised partly for charitable purposes and the balance for religious purposes or vice versa, the entire income will be entitled to exemption under section 11 of the Act. At bottom of Page 523 of the report, the Hon'ble Court observed as follows: We must make it clear that the real controversy between the parties is regarding exemption under section 11(1)(a) and not whether the trusts are wholly religious or wholly charitable. Even 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 c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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