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TMI Blog2004 (10) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... of the IT Act, 1961 (hereinafter referred to as 'the Act'). 2. At the time of hearing, Shri N.R. Mertia was present on behalf of the assessee and Shri D.R. Zala was present on behalf of the Department. 3. We have heard the rival submissions and have perused the evidence on record. 4. The assessee-trust, namely, Shri Shantinath Jain Mandir Pedhi, Bheswara applied for registration under s. 12A o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trust deed, and also relied on the provisions of s. 13(1)(b) of the Act and has further submitted that the finding of the CIT is not correct. 7. We have gone through the provisions of s. 13(1)(b) of the Act. There is nothing in the language of this provision to suggest that an institution of a religious nature is precluded from getting registration under s. 12A of the Act. It is also seen from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2001) 165 CTR (Mad) 446 : (2000) 246 ITR 532 (Mad), wherein it has been held that for granting or refusing registration under s. 12A in relation to such trusts, the only condition precedent is that an application for registration should be made in time and the accounts of the institute should be audited. No enquiry about the objects of the trust can be made under s. 12A. 9. We have considered the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the CIT that unless the religious aspect of the society is removed from the bye-laws, the application could not be taken for consideration is clearly erroneous. Merely because the society is of a religious nature, it is not disentitled from claiming a certificate under s. 12A of the Act. At this stage of enquiry, the CIT could not insist upon the society for showing that its income was going to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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