COMMISSIONER OF INCOME TAX Vs. INDOMER ANANATHI

JUDGEMENT

(1.) Challenging the order passed in I.T.A.No.1903/Mds/2012 on the file of the Income Tax Appellate Tribunal, Chennai "D" Bench, the Revenue has filed the above appeal.

(2.) The assessee trust was constituted by a Trust Deed dated 16.03.2011 and had filed an application in Form-10A on 19.05.2011 for registration under Section 12-AA. While processing the application, the Director of Income Tax (Exemptions) ("DITE" for brevity) issued a letter dated 26.09.2011 calling for details and asking to show cause why registration under Section 12-AA on the ground that the object clause 2(e) of the Trust Deed states about contribution of the funds towards developing, renovating and maintaining the places of worship, and clause 2(g) of the Trust Deed promotes God consciousness. The DITE rejected the application under Section 12-AA on the ground that the objects of the Trust contains mixed objects both religious and charitable as against the provisions of Section 11(1)(a) which only allows exemptions to the Trust which is either charitable or religious and not both.

(3.) Aggrieved by the said order, the assessee filed an appeal before the Income Tax Appellate Tribunal and the Tribunal allowed the appeal by following the decision of this Court in the case of Arulmigu Kamakshi Amman Trust in T.C.A.No.643 of 2011 dated 25.01.2012. The DITE, while giving effect to the order of the Tribunal, granted registration to the Trust as "Public Religious Trust".