Trust registration cannot be denied for including religious object if primary or dominant purpose is Charitable

Dhatri Foundation Vs CIT (Exemption) (ITAT Visakhapatnam) If the primary or dominant purpose of an institution is charitable than any other object which by itself might not be charitable but just merely ancillary or incidental to the primary or dominant purpose, would not prevent the trust or institution from being a valid charity. FULL TEXT OF THE ORDER OF ITAT VISAKHAPATNAM This appeal has been preferred by the Assessee/Trust against the order dated 23/09/2020 impugned herein passed by the ld.CIT(Exemption), Hyderabad u/sec. 12AA(1)(b)(ii) of the Income Tax Act, 1961 (hereinafter referred to...