Exemption u/s 11 - application filed by the assessee in Form...

Exemption u/s 11 - application filed by the assessee in Form No.10AB for registration u/s 12AB rejected finding that the objects of the assessee were for the benefit of a particular religious community or caste i.e. “Muslims” - The High Court emphasizes the need for consistency in granting exemptions and highlights relevant precedents supporting the appellant's case. - The Court delves into the application of Section 13(1)(b) and concludes that the trust's objectives primarily serve charitable purposes for the general public, rather than exclusively benefiting a particular religious community. - The HC affirmed that the trust's activities align with charitable purposes for the broader public interest.