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TMI Blog2020 (12) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... cation between religion and charity is regarded as part of the religion. In CIT vs. Barkate [ 1993 (11) TMI 13 - GUJARAT HIGH COURT ] by placing reliance on aforesaid decisions of the Supreme Court held that the words trust for charitable purpose would include even trust for advancement of religion. It may be noted that if the object of the trust is partly religious and partly charitable, so long as no part of income or corpus is utilized for a purpose, which is not either charitable or religious, a trust is entitled to exemption under Section 11(1)(a) of the Act and such a trust is entitled for registration under Section 12AA of the Act. We are in agreement with the view taken by High Court of Gujarat. The decision relied upon by the reven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Commissioner of Income Tax (Exemptions) and, moreover, the ingredients of section 12-AA were not satisfied in the case of the assessee. (ii) Whether, on the facts and in circumstances of the case, the Tribunal is right in not considering the issue pertaining rejection of 80G registration wide order passed under section 80G(v)(vi) of the Act. 2. Facts leading to filing of this appeal briefly stated are that the assessee is a trust, which is admittedly engaged in religious as well as charitable activities. The assessee filed an application for registration under Section 12AA of the Act on 08.09.2014 before the Commissioner of Income Tax (Exemptions). The aforesaid authority by an order dated 27.03.2015 inter alia held that from perusal o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used in Section 11(1)(a) of the Act is 'wholly for charitable or religious purposes'. It is also pointed out that the objects of the trust extracted in para 4 of the order passed by the tribunal are not wholly charitable in nature and therefore, the assessee has rightly denied the benefit of exemption. In support of aforesaid submission, reliance has been placed on decision in 'COMMISSIONER OF INCOME TAX VS. SHERVANI CHARITABLE TRUST', (2007) 164 TAXMAN 268. On the other hand, learned counsel for the assessee has supported the order passed by the tribunal and has submitted that tribunal by placing reliance on the decision of the Gujarat High Court. 5. We have considered the submissions made by learned counsel for the partie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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