R.M.LODHA.J. - (1.) THE appeal raises following substantial questions of law : "(i) Whether on the facts and circumstances of the case, the Tribunal was right and justified in granting the approval to the assessee trust under s. 80G of the Act, when it is not entitled to hear appeal against the order of the CIT passed under s. 80G of the Act in view of s. 253(c) of the Act of 1961 ? (ii) Whether the Tribunal was justified in granting registration to the assessee trust under s. 12A of the Act, ignoring the fact that it had religious purpose and not charitable purpose -
(2.) APPEAL is admitted and heard finally at this stage by consent of the counsel for parties.
(3.) THE counsel for the parties are ad idem that no appeal lay to the Tribunal from the order passed by the CIT on the application under s. 80G of IT Act, 1961. In other words, the counsel for the assessee concedes that the appeal preferred by the assessee challenging the order of the CIT on the application under s. 80G was not maintainable and the order passed by the Tribunal in setting aside the order of CIT insofar application under s. 80G is concerned is without jurisdiction. Thus, answer to the question No. (i) has to be in the negative and we order accordingly. Insofar as question (ii) is concerned, the counsel for the Revenue does not dispute that s. 12A does not prohibit registration of the trust whose objects are religious as well as charitable. The view taken by the Madras High Court in New Life in Christ Evangelistic Association (NLC) vs. CIT & Anr. (2001) 165 CTR (Mad) 446 : (2000) 246 ITR 532 (Mad) is not challenged by the counsel for the Revenue. He admits that there is no judgment to the contrary. However, the submission of the counsel for the Revenue is that the Authorised Representative of the assessee admitted before the CIT that the purpose of seeking registration under s. 12A was to get the approval under s. 80G of the Act and, therefore, the Tribunal was not right in holding that the trust having religious objects and purposes could be registered.;