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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        Section 13(1)(b) is inapplicable to trusts created before 1961. The assessee trust was established in 1937, prior to the Income Tax Act, 1961. Despite being created for a particular community, section 13(1)(b) cannot deny registration as it applies only to trusts formed after 1961's commencement. The CIT(E) erred in denying registration on this ground. Registration should be granted if other conditions u/s 12AB and Rule 17A are met. The appeal is treated as allowed for statistical purposes.

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