JUDGMENT 1. - The appeal raises following substantial questions of law : (i) Whether on the facts and circumstances of the case, the Income Tax Appellate Tribunal was right and justified in granting the approval to the assessee-Trust under Section 80G of the Act, when it is not entitled to hear appeal against the order of the Commissioner of Income Tax passed. under Section 80G of the Act in view of Section 253(c) of the Act of 1961? (ii) Whether the Income Tax Appellate Tribunal was justified in granting registration to the assessee-Trust under Section 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 Income Tax Appellate Tribunal from the order passed by the Commissioner on the application under Section 80G of the Income Tax Act, 1961. In other words, the counsel for the assessee concedes that the appeal preferred by the assessee challenging the order of the Commissioner of Income Tax on the application under Section 80G was not maintainable and the order passed by the Income Tax Appellate Tribunal in setting the order of Commissioner of Income Tax in so far application under Section 80G is concerned is without jurisdiction. Thus, answer to the question No. (i) has to be in the negative and we order accordingly. 4. In so far as question (ii) is concerned, the counsel fr, ',3 revenue does not dispute that Section 12A does not prohibit registratiiJ: , of the trust whose objects are religious as well as charitable. In view taken by the Madras High Court in New Life in Christ Evangelistic Association v. Commissioner of Income Tax and Another, 246 ITR page 532 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 Commissioner of Income Tax that the purpose of seeking registration under Section 12A was to get the approval under Section 80G of the Act and, therefore, the Tribunal was not right in holding that the trust having religious objects and purposes could be registered. 5. 5. Section 12A of the Income Tax Act, 1961 reads thus : "12A. The provisions of section 11 and section 12 shall not apply in relation to the income of any trust or institution unless the following conditions are fulfilled, namely : (a) the person in receipt of the income has made an application for registration of the trust or institution in the prescribed form and in the prescribed manner to the Commissioner before the 1st day of July, 1973, or before the expiry of a period of one year from the date of the creation of the trust or the establishment of the institution, [whichever is later and such trust or institution is registered under section 12AA] : [Provided that where an application for registration of the trust or institution is made after the expiry of the period aforesaid, the provisions of sections 11 and 12 shall apply in relation to the income of such trust or institution, (i) from the date of the creation of the trust or the establishment of the institution if the Commissioner is, for reasons to be recorded in writing, satisfied that the person in receipt of the income was prevented from making the application before the expiry of the period aforesaid for sufficient reasons, (ii) from the 1st day of the financial year in which the application is made, if the Commissioner is not so satisfied,] (b) where the total income of the trust or institution as computed under this Act without giving effect to [the provisions of section 11 and section 12 exceeds the maximum amount which is not chargeable to income-tax in any previous year], the accounts of the trust or institution for that year have been audited by an accountant as defined in the Explanation below sub-section (2) of Section 288 and the person is receipt of the income furnishes along with the return of income for the relevant assessment year the report of such audit in the. prescribed form duly singed and verified by such accountant and setting forth such particulars as may be prescribed.] (c) [***] 6. The language of Section 12A does not indicate, not even remotely, that an institution of religious nature cannot get itself registered under Section 12A. In other words, the institutions of religious nature as well as for charitable purposes can claim registration under Section 12A of the Act. The language of Section 12A does not indicate, not even remotely, that an institution of religious nature cannot get itself registered under Section 12A. In other words, the institutions of religious nature as well as for charitable purposes can claim registration under Section 12A of the Act. We find no indication that in order to be able to get registration under Section 12A of the Act, the institution must first establish as to how it would be able to claim the exemptions under Sections 11 and 12. We find ourselves in agreement with the view of the Madras High Court that the question of exemptions under Sections 11 and 12 of the Act or as the case may be, under Section 80G of. the Act, would come only when such exemptions are claimed by the trust at the time when it is assessed to tax. In this backdrop of the legal position, the statement of the authorised representative before the Commissioner of Income Tax that purpose of seeking registration under Section 12A is to get the approval under Section 80G of the the Act does not come in the way of the assessee in seeking registration under Section 12A if otherwise a case for such registration is made out. The Tribunal, thus, cannot be said to have erred in setting aside the order of the Commissioner of Income Tax in so far as the order passed on the application for registration under Section 12A was concerned. The Tribunal also did not err in observing that at the stage of enquiry, the Commissioner cannot insist upon the trust to show upon the application of fund. However, in our considered view, the consequential order of registration of the trust ought not to have been made by the tribunal and matter ought to have been remitted to the Commissioner of Income Tax for fresh consideration and disposal of the application made by the trust under Section 12A of the Income Tax Act in accordance with law. We answer the question No. (ii) accordingly. The application made by the trust for registration under Section 12A of the Income Tax Act is restored to the file of Commissioner of Income Tax, Jaipur-I for fresh consideration and disposal accordingly. 7. We answer the question No. (ii) accordingly. The application made by the trust for registration under Section 12A of the Income Tax Act is restored to the file of Commissioner of Income Tax, Jaipur-I for fresh consideration and disposal accordingly. 7. Since the appeal to the Income Tax Appellate Tribunal from the order of the Commissioner Income Tax under Section 80G of the Act has been held to be not maintainable, it will be open to the assessee to assail the legality and correctness of the order passed by the Commissioner of Income Tax in appropriate proceedings, if so advised. *******