Sree Dharma Sastha Harihara Seva Charitable Temple Trust Vs CIT (Exemption) (ITAT Cochin)
Religious & Charitable Objects Not a Hurdle for 12A Registration – Section 13(1)(b) not attracted for composite trust; Composite Religious-Charitable Trust Can Seek 12A & 80G – Sabarimala Service Trust Gets Fresh Chance ITAT Cochin; Feeding Sabarimala Pilgrims Is Charity—Not a Bar for 12A: ITAT Remands Matter- Religious or Charitable? Tribunal Says Both Can Co-Exist—Registration Reconsidered
Assessee trust, formed to provide food & drinking water to pilgrims visiting Sabarimala Temple, had provisional registration u/s 12A(1)(ac)(vi) granted on 07.11.2022. It filed Form 10AB on 23.05.2023 seeking regular registration u/s 12A(1)(ac)(iii). The CIT (Exemption) rejected the application, holding the trust to be a “religious trust” & hence not entitled to registration.
Assessee’s contended that there is no statutory bar against granting registration to a trust having both charitable & religious objects. Assessee cited judicial precedents, including Dawoodi Bohra Jamat (SC) & Diocese of Pune (CNI) (ITAT Pune), holding that trusts with composite charitable & religious purposes (& not benefiting a particular religious community exclusively) are eligible for registration u/s 12A & exemption u/s 11.
Tribunal’s Observed that The Supreme Court in Dawoodi Bohra Jamat recognized that a trust can have both religious & charitable purposes & still claim exemption under section 11, provided it does not benefit a specific religious community exclusively.
