Charitable Trusts — Registration u/s 12AA — Grant

Director of Income Tax Exemptions v Seervi Samaj Tambaram Trust

Charitable Trusts — Registration u/s 12AA — Grant of — Trust formed for both charitable and religious objects — Assessee-trust applied for grant of Registration u/s 12AA — Registration was denied by DIT holding that activities of assessee were both charitable and religious and was not in conformity with provisions of s 11(1)(a) — Tribunal granted registration u/s 12AA to assessee — Held, no bar in granting registration to trust, even if trust was having both charitable as well as religious objects — Revenue’s appeal dismissed.