Public-benefit charitable and religious objects support Section 12AB registration despite ancillary community-related trust objects.

Registration under Section 12AB cannot be refused merely because some trust objects relate to a particular community where its dominant charitable and religious objects and activities benefit the public at large. Free eye camps and concessional food distribution showed genuine public charitable activity without caste or religion-based restrictions. The statutory bar does not apply solely because a trust has certain community-related objects alongside broader charitable and religious purposes. Questions on income application or compliance with statutory restrictions are to be examined at the assessment stage. Registration was therefore directed to be granted.

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Issues: Whether final registration could be refused on the ground that a trust's objects benefited a particular community, despite its charitable and religious objects and activities being available to the public at large.

Analysis: The trust's eye camps providing free medical check-ups and its concessional food-distribution activity demonstrated genuine charitable activities benefiting the public without restriction based on caste or religion. The allegedly restrictive object was not its dominant purpose. A trust having both charitable and religious objects does not attract the statutory bar merely because some objects relate to a particular community; questions concerning application of income or any violation of the statutory restrictions arise at the assessment stage rather than at registration.

Conclusion: The trust was charitable as well as religious in nature, with charitable objects benefiting the public at large; registration under Section 12AB could not be denied and was directed to be granted.

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