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TMI Blog2013 (3) TMI 624X X X X Extracts X X X X X X X X Extracts X X X X ..... on 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. See CIT v. Arulmigu Sri Kamatchi Amman Trust [2012 (2) TMI 159 - MADRAS HIGH COURT] We also find that Hon'ble Gujarat High Court in the case of CIT v. Kutchi Dasa Oswal Moto Pariwar Ambama Trust (2012 (12) TMI 876 - GUJARAT HIGH COURT) held that registration under sec.12AA of the Act should not be refused on the ground t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that the Hon'ble Gujarat High Court in the case of CIT v. Kutchi Dasa Oswal Moto Pariwar Ambama Trust (29 Taxman 228) held that non-commencing of any activity is not a ground for rejection of application for registration under sec.12AA of the Act. The Counsel for the Assessee submits that in view of these decisions, the DIT(E) is not justified in rejecting the registration of the assessee Trust. 3. The Departmental Representative supported the order of DIT(E). 4. We have heard both sides. Perused the materials on record and the order of DIT(E). The Hon'ble Jurisdictional High Court in the case of CIT v. Arulmigu Sri Kamatchi Amman Trust (supra) held as under :- 2. The respondent/assessee, viz., Arulmigu Sri Kamatch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of Income Tax made an enquiry as contemplated under Section l2AA(l)(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 11 of the Act since the objects of the Trust are both charitable and religious in nature. Therefore, the learned counsel seeks to set aside the order of the Tribunal. 5. We have carefully considered the above submission. For the purpose of making an application under Section 12AA, the applicant must apply in Form 10. The said form prescribes the format of the notice of accumulation of income to be given by charitable and religious trusts under Section 11(2) of the Act. For the purpose of availing the bene ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 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 herein are answered against the Revenue. 7. In the result, the appeal is devoid of merits and hence the same is dismissed. In view of the decision of the Hon'ble Jurisdictional High Court, wherein it was held that registration under sec.12AA of the Act cannot be refused on the ground that Trust was created for the objects of charitable and religious purposes. The DIT(E) s order is not correct in refusing registration. We also find that Hon'ble Gujarat High Court in the case of CIT v. Kutchi Dasa Oswa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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