Section 11, 12AA of Income Tax Act, 1961— entitlement of registration u/s 12AA— In the instant case, appeal is directed against the order passed by ITAT, the tribunal took note of the factual position and held that even if the assessee Trust is only religious in nature, it would still be entitled for registration under Section 12AA of the Act.

Held that—In Director of Income Tax Exemptions vs. Seervi Samaj Tambaram Trust, (2014) 362 ITR 0199 (Mad), it was held that there was no bar in granting registration to trust, even if the trust has both charitable as well as religious objects. we find that there is no error in the order passed by the Tribunal.[DIRECTOR OF INCOME TAX, EXEMPTIONS, CHENNAI. VERSUS M/S. ALPHA INDIA FOUNDATION][2019] 16 ITCD Online (39) [MADRAS HIGH COURT]