https://www.taxtmi.com/caselaws?id=259885 A trust with mixed charitable and religious objects was held to qualify as a charitable religious trust where its deed showed benefits for the public at large, including ambulance, education, and welfare activities, alongside references to a Christian community. The governing principle applied was that the character of a trust depends on its declared objects, and a trust is not excluded merely because some objects relate to a particular religious community. On that basis, section 13(1)(b) did not bar registration, because the trust was not exclusively for the benefit of one religious community. Registration under section 12A was therefore not denied. en-us Tue, 31 Mar 2015 00:00:00 +0530 Mon, 09 Nov 2015 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259885 A trust with mixed charitable and religious objects was held to qualify as a charitable religious trust where its deed showed benefits for the public at large, including ambulance, education, and welfare activities, alongside references to a Christian community. The governing principle applied was that the character of a trust depends on its declared objects, and a trust is not excluded merely because some objects relate to a particular religious community. On that basis, section 13(1)(b) did not bar registration, because the trust was not exclusively for the benefit of one religious community. Registration under section 12A was therefore not denied. Case-Laws Income Tax Tue, 31 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259885