https://www.taxtmi.com/caselaws?id=246879 The High Court upheld the rejection of the trust's registration application under Section 12A of the Income Tax Act, emphasizing the trust's focus on benefiting a specific religious minority. The Court highlighted the mandatory nature of registration for seeking exemption under Section 11, stressing the importance of complying with conditions for exemption and verifying activities benefit the public at large. The judgment suggested the trust amend its clauses to reflect benefits for all sections of society, rather than catering solely to a particular religious minority, ultimately disposing of the appeal. en-us Fri, 07 Feb 2014 00:00:00 +0530 Sat, 21 Feb 2015 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246879 The High Court upheld the rejection of the trust's registration application under Section 12A of the Income Tax Act, emphasizing the trust's focus on benefiting a specific religious minority. The Court highlighted the mandatory nature of registration for seeking exemption under Section 11, stressing the importance of complying with conditions for exemption and verifying activities benefit the public at large. The judgment suggested the trust amend its clauses to reflect benefits for all sections of society, rather than catering solely to a particular religious minority, ultimately disposing of the appeal. Case-Laws Income Tax Fri, 07 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246879