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TMI Blog2010 (4) TMI 1155X X X X Extracts X X X X X X X X Extracts X X X X ..... lication for condonation of delay has been filed by the assessee. After hearing both the parties and considering the condonation application of the assessee, the delay of 66 days has been condoned and the appeal is admitted for hearing. 3. At the time of hearing before us, the Ld. Counsel for the assessee contended that the assessee is aggrieved by the rejection of application u/s. 12AA and initial exemption u/s. 80G but has filed only one appeal. He, therefore, requested the bench to treat this appeal against the order u/s. 12AA with the permission to file another appeal for rejection of exemption u/s. 80G of the Act. 4. The facts of the case as revealed from the order of the Ld. DIT(E) are as under : "As per the information available ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing before us, the Ld. Counsel for the assessee submitted that the issue is covered in favour of the assessee trust by various decisions of the Tribunal viz., ITA No.2095/Kol/2008 & ITA No.27/Kol/2009 , Vivekananda Welfare Trust -Vs- DIT(E) dated 23.1.2009, ITA No. 2101/Kol/2008 & ITA No.44/Kol/2009, She Foundation -Vs- DIT(E) dated 30.1.2009 and ITA No.1444 and 1445/Kol/2009, Nathuram Harika Charitable Trust -Vs- DIT(E) dated 28.10.2009. He, therefore, urged before the bench to grant registration u/s. 12AA of the I. T. Act. 6.. On the other hand, the Ld. DR relied on the order of the Ld. DIT(E). 7. We have heard both the sides, perused the material available on record and the decisions cited by the Ld. Counsel for the assessee. We fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order dt. 24th May, 2007. We have also gone through the objects of the trust, a copy of which is placed at p.5 of the paper book. The objects of the trust are specifying purpose of religious activities. Such facts are also not disputed by the learned Departmental Representative. The registration cannot be denied to the assessee for the reason that it is not carrying on charitable activities. Religious activities are also construed to be charitable activities as per the decision of Hon'ble Allahabad High Court in the case of CIT vs. Radhaswami Satsang (supra) and the decision of the Hon'ble Supreme Court in the case of Hazarat Pirmahomed Shah Saheb Roza Committee vs. CIT (supra). The observations of CIT that trust deed does not specify the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owed."[Emphasis supplied] While deciding the appeal in the above case, the Tribunal took into consideration the decisions of Tribunal in the cases of Acharya Sewa Niyas Uttaranchal vs. CIT [(2006) 105 TTJ (Del) 761] and Modern Defence Shikshan Sansthan vs. C.I.T. [(2007) 108 TTJ (Jd) 732]. Facts of the present case before us being identical to the case referred to above, we respectfully following the decision of the Tribunal in the case of Dharma Sansthapak Sangh (Nivas) vs. CIT (supra) direct the D.I.T. (Exemption) to grant registration to the assessee-trust u/s. 12AA of the Act and also grant exemption certificate u/s. 80G of the Act." In view of the above and following the aforesaid order of the Tribunal, we direct the Ld. DIT(E) to g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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