https://www.taxtmi.com/caselaws?id=120980 The Tribunal found in favor of the appellant trust, ruling that the initial denial of registration under section 12A was a mistake rectifiable under section 154. It held that even if some activities benefited a specific religious community, the trust's overall charitable and religious nature qualified it for exemption under section 11(1)(a), rejecting the application of section 13(1)(b) to deny exemption. The trust's activities, deemed charitable and religious, were deemed eligible for exemption, and the Assessing Officer was directed to grant the exemption. en-us Fri, 21 Sep 2007 00:00:00 +0530 Wed, 25 Jul 2012 17:23:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120980 The Tribunal found in favor of the appellant trust, ruling that the initial denial of registration under section 12A was a mistake rectifiable under section 154. It held that even if some activities benefited a specific religious community, the trust's overall charitable and religious nature qualified it for exemption under section 11(1)(a), rejecting the application of section 13(1)(b) to deny exemption. The trust's activities, deemed charitable and religious, were deemed eligible for exemption, and the Assessing Officer was directed to grant the exemption. Case-Laws Income Tax Fri, 21 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120980