https://www.taxtmi.com/caselaws?id=245199 The SC determined that a trust with dual religious and charitable purposes qualified for tax exemption under sections 11 and 12 of the Act. The trust's objects included providing food on religious occasions, establishing educational institutions, and assisting the needy, which benefited the general public rather than exclusively serving the Dawoodi Bohra community. The court held that activities like nyaz (food offering) and madarsa (religious education) served charitable purposes with general public utility. Since the trust's benefits were not restricted to a particular religious community, section 13(1)(b) restrictions did not apply, making it eligible for tax exemption. Appeals dismissed. en-us Thu, 20 Feb 2014 00:00:00 +0530 Tue, 17 Jun 2025 17:55:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245199 The SC determined that a trust with dual religious and charitable purposes qualified for tax exemption under sections 11 and 12 of the Act. The trust's objects included providing food on religious occasions, establishing educational institutions, and assisting the needy, which benefited the general public rather than exclusively serving the Dawoodi Bohra community. The court held that activities like nyaz (food offering) and madarsa (religious education) served charitable purposes with general public utility. Since the trust's benefits were not restricted to a particular religious community, section 13(1)(b) restrictions did not apply, making it eligible for tax exemption. Appeals dismissed. Case-Laws Income Tax Thu, 20 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245199