Trust exemption under Income-tax law in issue where benefit to a religious community or caste was alleged.

Entitlement of a trust to exemption under Sections 11 and 12 of the Income-tax Act remained in issue because the Revenue alleged that it was created or established for the benefit of a particular religious community or caste, which would attract Section 13(1)(b). The Court did not decide the merits at this stage; it granted leave and directed the matter to be listed for final hearing.

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Issues: Whether the respondent-Trust was entitled to exemption under Sections 11 and 12 of the Income-tax Act, 1961, in view of the allegation that it was created or established for the benefit of a particular religious community or caste under Section 13(1)(b) of the Income-tax Act, 1961.

Outcome: Leave granted and the matter directed to be listed for final hearing.

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