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14. In the result, the appeal of the assessee is allowed."

(vii) Oxford Academy for Career Development vs. Chief CIT [2009] 315 ITR 382/226 CTR (All.) 606 - The court while examining words "charity' observed that the expressions 'charity' or 'charitable purposes' do not admit of rigid definition.

(viii) In Umaid Charitable Trust vs. Union of India & Ors. (2008) 218 CTR (Raj) 30, it was held that object of the trust being clearly charitable as discernible from the trust deed, a single instance of donation of more than 5 per cent of its income for renovation of temple of Lord Vishnu would not disentitle the trust from renewal of approval under s. 80G (5) on the ground of violation of s. 80G(5B), there being nothing on record to show that assessee is spending its income for a particular religion.

(xii) In Dera Baba Jodh Sachiar vs. Union of India & Anr. (2010) 328 ITR 178 (P&H), it was held that the CIT has not recorded any finding on the question, as to whether income derived by the petitioner trust is being used for charitable purposes, as per the object of trust or not. CIT refused to grant renewal of exemption only on the ground of the source of income. It is not the source of income which is to be seen, but investment of the income and if income is being utilized for charitable purposes as per the object of the trust/society, then exemption ordinarily cannot be refused.

(xiii) In CIT vs. Swastik Textile Trading Co. Pvt. Ltd. 1977 CTR (Guj.) 618 :

(1978) 113 ITR 852 (Guj) : donation was made to a charitable trust. One of the objects of the donee-trust was establishing, maintaining, running and helping gaushalas, pajarapoles and other similar institutions for animals, etc. The contention of the Revenue was that donation to such a trust was hit by section 80G(5), as the said object of the trust was religious in nature.

Gaushalas are for preservation and improvement of breed of bovine animals, etc. while panjarapoles are for protection and preservation of infirm animals. The Gujarat High Court negatived the contention of the Revenue, on the ground that the said object was charitable in nature only. According to the High Court, the object so as to embrace within its scope those acts of charity, which advance general public morality, alleviating suffering of weak, infirm animals or preventing cruelty to animals, encouraging compassionate feeling and tender treatment by protecting such domestic animals, by service of such animals or looking after and promoting the well \-being of these domestic animals, including such bovine animals which are the mainstay of our agricultural community. Donation in question was hence held to be eligible for deduction under section 80G.

9. In light of above discussion, we noticed that it is a condition for getting exemption for the income derived from the property held under trust that the trust should be registered with the Commissioner holding jurisdiction over the areas where the trust is situated. The application for registration is to be made in Form No.10A as per rule 17A of the Income-tax Rules, 1962 within one year from the formation of the trust. Delay in making an application can be condoned by the Commissioner if he is satisfied that the entity was prevented by sufficient cause to file the application in time. The registration is compulsory for getting benefit of sections 11 and 12. At the time of considering the application for registration, it is not necessary for the Commissioner to consider the question as how the income of the trust will be applied. The question only requires that there should be an application in proper form within the prescribed time and the accounts should be maintained in a particular manner and should be audited, as required-- New Life in Christ Evange-listic Association v. CIT [2000] 246 ITR 533/ 111 Taxman 16 (Mad.). Support was taken from Fifth Generation Education Society v. CIT [1990] 185 ITR 634 (All.) which held similarly. The said Section 12AA of the Act provides that the Commissioner on receipt of an application for registration of a Trust shall call for such documents or information from the Trust as he thinks necessary in order to satisfy himself about the genuineness of activities of the trust and may also make such inquires as he may deem necessary in this behalf and after satisfying himself about the objects of the trust or institution and genuineness of its activities, he shall pass an order in writing registering the Trust or refusing to register the Trust. We find that at the time of granting the registration under Section 12AA, the Commissioner has limited power only to examine objects of the Trust and genuineness of the activities. The law requires that he should pass a speaking order. In the case under consideration, we notice that the assessee has furnished all the required details before the CIT. As regards the objects of the trust; we notice that these are charitable objects in accordance with Section 2 (15) of the Act. To carry sewa puja of Sri Girdhari Ji and carry Akhand Naam Sankirtan uninterruptedly in Aashram is one type of meditation and yoga. The trust carries such meditation and yoga since its inception, more than last 50 years. Such types of meditation accepted not only in India but are accepted in western country also as a great source for physical and mental health and spiritual attainment. When a large number of people feel that meditation is a great source for physical, mental and spiritual well being, it must be held that these activities are for the advancement of general public utility. Maintaining Samadhi of Guru is also charitable purpose in accordance with Section 2(15) of the Act and Pooja of such Samadhi reminds people of ideology of Guru, in whose memory pooja is carried out. Organizing bhandara is an activity of providing foods to persons irrespective of any cost or religious. Such bhandara activities are like day meal food scheme of the government. When the government is running such scheme, under those circumstances, it cannot be said that objects of the trust are not charitable. Running gaushala, Piaau and providing dana to birds is also charitable activities. The assessee discharged the burden in this regard by furnishing all necessary details of copy of trust deed pointing out various charitable objects of the trust and expenditures incurred on charitable activities.