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3. In pursuance to the directions of ITAT, ld. DIT(E) revived the proceeding afresh. As mentioned by ld. DIT(E) on going through the objects of the trust deed, he found that out of the 40 object clauses, objects at S. Nos. xvii, xxv, xxvii, xxviii, xxxiii, xxxiv & xl are of religious nature. He, therefore, was of the view that as assessee is having both charitable and religious objects, whereas as per section 11(1)(a) for availing exemption a trust or institution can either be 'charitable' or 'religious' it cannot be granted registration. Accordingly, he issued a show cause notice to assessee to explain why the trust should be granted registration as it is having mixed objects. In response to the show cause notice, assessee filed a detailed reply clarifying its position by stating that object clauses referred to by ld. DIT(E), are only ancillary or incidental to the main objects which is charitable. Even otherwise also, they cannot be considered to be for the benefit of any particular religious community, caste or creed. It was submitted, the activities provided in the clauses Shiva Shakthi Shiridi Sai Anugra ha Mah apteet am referred to is taken up as incidental and ancillary to attainment of the main objects and are for benefit of all communities in general and not for exclusive benefit of any community or religion. It was submitted that spirituality is the inner self of every human being, the relief and education embraces both outer i.e. physical as well as the inner spirit of the human beings. It was submitted that promotion of research in the subjects of ancient spirituality i.e. for the complete exposition of inner humanity and the complete humanness is not an object of religious nature. It was submitted that object clauses objected to by ld. DIT(E) cannot be said to be for the benefit of a particular religion or community, but, the same are for the benefit of the whole of the mankind. It was submitted that sanathana dharma is a way of cherished life. The morals of epics like Ramayana, Mahabharata and the teachings of the prophet or Jesus, Mahaveera, Gautham Buddha etc. all speak of the same. A synthetic teaching of these tenets of life addresses the concept of universal enhancement of values of human life and not just benefit only a particular religion or community. Even the veda pravachanam cannot be treated as religious activity. It was submitted that every teaching that modulates physical, emotional and spiritual behavior of the human being shall have some basis, but the problem comes only when the privilege as in the case of traditional caste system is extended to a particular group or community. It was submitted that the term 'veda' itself means knowledge and not religion, therefore setting up vedic pathasalas is not a religious activity. It was submitted that producing devotional movies, TV Serials relating to vedic scriptures etc., and propagation of tenets of various religious teachings and the teachings of various gurus is not for the benefit of a particular religion or community but for the moral education of the people of all sections in the society. It was submitted by appellant trust that Hon'ble Supreme Court in case of CIT, Ujjain Vs. Dawoodi Bohara Jamat, Civil Appeal No. 2492 of 2014 arising out of SLP© No. 9004 of 2010, held that a charitable and religious trust which does not benefit any specific religious or community , can claim Shiva Shakthi Shiridi Sai Anugra ha Mah apteet am exemption u/s 11. Therefore, a trust having mixed objects of both charitable and religion nature is eligible for benefit of section 11, hence, cannot be denied registration u/s 12A.

4. Ld. DIT(E) after considering the submissions of assessee, however, did not find merit in the same. Relying upon certain decisions ld. DIT(E), ultimately, concluded that as assessee is having mixed objects i.e. both charitable and religious, it cannot be granted registration u/s 12A of the Act.

5. The learned AR reiterating the submissions made before ld. DIT(E) submitted that appellant trust cannot be said to be for the benefit of particular religion, community or creed, hence, the objects mentioned in the trust deed, cannot be interpreted in a manner to say that they are for the benefit of a particular religion or community. It was submitted that the teachings of veda and Upanishads or teachings of yoga are not confined to a particular religion or community. Ld. AR submitted that neither section 12A nor section 11 prohibit a charitable trust or institution from having mixed objects i.e. both charitable and religious, therefore, ld. DIT(E) is not justified in denying registration to appellant trust. In support of such contention, learned AR relied on the following decisions:

8. Be that as it may, before proceeding to decide the validity of such reasoning of ld. DIT(E), it needs to be mentioned, as per section 12AA, ld. CIT has to satisfy himself about the object of the trust and genuineness of the activities of the trust or institution. On going through the impugned order of ld. DIT(E), it is absolutely clear, he accepts the fact that objects of the trust are charitable in nature. Specific objection of ld. DIT(E) is, in addition to charitable objects the trust is also having religious objects which violates the provision contained u/s 11(1)(a). The object clauses, which ld. DIT(E) considers to be of religious nature are as under:

"41.Therefore, the objects of the trust exhibit the dual tenor of religious and charitable purposes and activities. Section 11 of the Act shelters such trust with composite objects to claim exemption from tax as a religious and charitable trust subject to provisions of Section 13. The activities of the trust under such objects would therefore be entitled to exemption accordingly.

42.We would now proceed to examine the objects under the provisions of Section 13(1)(b) of the Act. It becomes amply clear from the language employed in the provisions that Section 13 is in the nature of an exemption from applicability of Sections 11 or 12 and the examination of its applicability would only arise at the stage of claim under Sections 11 or 12. Thus, Shiva Shakthi Shiridi Sai Anugra ha Mah apteet am where the income of a trust is eligible for exemption under section 11, the eligibility for claiming exemption ought to be tested on the touchstone of the provisions of section 13. In the instant case, it being established that the respondent-trust is a public charitable and religious trust eligible for claiming exemption under Section 11, it becomes relevant to test it on the anvil of Section 13.