2011 (6) TMI 765

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..... udicial Member) This appeal of the assessee-trust is directed against the order of the ld. CIT-I, Madurai, dated 11.11.2010, vide which he has rejected the application filed for registration u/s 12AA of the Act. 2. Briefly stated, the facts of the case are that only because one of the objects of the assessee-trust is religious activity in addition to charitable activities, the ld. CIT doubted th .....

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..... d to be enquired into at the stage of grant of registration nor was there any direction to produce them. He failed to note that all details called for were produced. 4. The Commissioner of Income-tax was not justified in ignoring the assurance of Finance Minister in the parliament, which is binding on him as held by the Hon'ble Supreme Court in R&B Falcon(A) Pty. Ltd. vs CIT, 301 ITR 309(SC) .....

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..... 578, and that of State of Kerala vs M.P.Shantiverma Jain, 231 ITR 787, are relevant. 4. As per the requirement of the law as on today, the trust can have both kinds of objects i.e charitable as well as religious, to get registration u/s 12AA of the Act. Therefore, we find it a fit case for allowing registration u/s 12AA. We direct the ld. CIT to grant registration u/s 12AA of the Act to the asses .....

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