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Exemption u/s 11 - denial of exemption as assessee trust is for benefit of a Sindhi community - This institution should give help to Sindhi; as far as possible with a nominal charges, the banalce, if any, after giving benefit to Sindhi Community should also be given to non-sindhi community (other community) - On perusal of the above clauses of the trust deed, it cannot be said the trust is only religious trust. - Benefit of registration cannot be denied.