https://www.taxtmi.com/caselaws?id=331747 HC upheld registration under section 12A, holding the trust is not hit by section 13(1)(b) because its objects-education, medical relief, rural development, cultural activities, shelters, and relief for economically weaker persons-are framed for public benefit rather than limited to a particular religious community. The court found the Commissioner's conclusion that the objects were confined to a religious community to be incorrect and noted that any contention about actual application of funds falls to the Assessing Officer at assessment on evidentiary material. No substantial question of law arises. en-us Mon, 22 Aug 2016 00:00:00 +0530 Fri, 03 Oct 2025 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331747 HC upheld registration under section 12A, holding the trust is not hit by section 13(1)(b) because its objects-education, medical relief, rural development, cultural activities, shelters, and relief for economically weaker persons-are framed for public benefit rather than limited to a particular religious community. The court found the Commissioner's conclusion that the objects were confined to a religious community to be incorrect and noted that any contention about actual application of funds falls to the Assessing Officer at assessment on evidentiary material. No substantial question of law arises. Case-Laws Income Tax Mon, 22 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331747