Registration u/s 12AA cannot be denied to partly religious & partly charitable trust

Brief of the case: ITAT Bangalore held in Sri Maramma Temple Seva Trust Vs CIT that even if the objective of an organization was both religious and charitable then also registration u/s 12AA could not be denied on the basis that registration could only be granted either to wholly religious or wholly charitable organization because after considering lot of judicial decisions in which it was decided that there was no line of demarcation between the religious and charitable objectives. Charitable objective includes religious objectives also. Moreover as the assesse organization was for the genera...