Allowing the appeal of the Revenue the Tribunal held that registration under section 12A of the Income-tax Act, 1961 does not automatically  entitle the  assessee  for claiming exemption under section 11 of the Act. On the facts

the assessee had not placed any material to show that it was running the kalyana mandapams for charitable purposes. Nowhere in the objects were running of kalyana mandapams or letting out working women’s hostel mentioned nor was construction and letting out of building an object of the assessee-trust. The assessee had not filed form 10 for the assessment year. The assessee had not carried any charitable activities in accordance with the objects. The Commissioner (Appeals), without examining the objects and activities carried on by the assessee, had simply allowed the appeal of the assessee. The assessee had not proved that it had carried on charitable activities and that the business activities were incidental to the charitable activity. (AY.2011-12)