https://www.taxtmi.com/caselaws?id=71831 The Tribunal allowed the appeal, directing the CIT to recognize the assessee-trust as charitable under section 12A and grant a certificate under section 80G(5) after verifying the trust's activities' genuineness. The Tribunal emphasized that the preference clause in the trust deed did not disqualify the trust from being charitable, as it only provided a preference to certain communities without exclusive benefit. The Tribunal highlighted the need for proper inquiries before making a decision. en-us Mon, 13 Sep 2004 00:00:00 +0530 Wed, 27 Jun 2012 13:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71831 The Tribunal allowed the appeal, directing the CIT to recognize the assessee-trust as charitable under section 12A and grant a certificate under section 80G(5) after verifying the trust's activities' genuineness. The Tribunal emphasized that the preference clause in the trust deed did not disqualify the trust from being charitable, as it only provided a preference to certain communities without exclusive benefit. The Tribunal highlighted the need for proper inquiries before making a decision. Case-Laws Income Tax Mon, 13 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71831