The Tribunal held that the objects and purposes of the assessee were both charitable and religious, and the assessee did not exist exclusively for the benefit of a particular religious community and, thus, would not fall as an institution existing solely for religious purposes. In that view of the matter, the registration was to be allowed treating the assessee as existing for a “charitable purpose”. (AY. 2018-19)
Channamallikarjuna Trust Committee Gangavathi Sri Mallikarjuna Mutta v. CIT(E) (2022) 96 ITR 14 (SN) (Bang.)(Trib.)
S. 11 : Property held for charitable purposes-Charitable activities-Providing free note books, running blood donation camps, conducting free coaching classes for poor students for appearing in competitive exams, providing free education, hostel rooms-Entitle to registration. [S. 12, 13, 80G]