https://www.taxtmi.com/caselaws?id=177114 The court directed the Commissioner to grant registration to the assessee trust under section 12AA of the Income Tax Act, emphasizing the trust's religious nature and reliance on previous judgments, particularly the Dawoodi Bohra Jamat case. The court found the trust's objects to be solely religious, distinguishing them from charitable purposes and thus not subject to section 13(1)(b). The decision underscores the significance of trust objectives in assessing eligibility for registration under section 12AA. en-us Fri, 11 May 2012 00:00:00 +0530 Mon, 04 Jan 2016 10:14:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177114 The court directed the Commissioner to grant registration to the assessee trust under section 12AA of the Income Tax Act, emphasizing the trust's religious nature and reliance on previous judgments, particularly the Dawoodi Bohra Jamat case. The court found the trust's objects to be solely religious, distinguishing them from charitable purposes and thus not subject to section 13(1)(b). The decision underscores the significance of trust objectives in assessing eligibility for registration under section 12AA. Case-Laws Income Tax Fri, 11 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177114