https://www.taxtmi.com/caselaws?id=343167 The Tribunal granted registration under Section 12AA to the trust despite some objects favoring a specific religious community. It held that Section 13(1)(b) applies at the assessment stage, not during registration, and emphasized the trust's charitable nature and diverse objectives, including education and welfare. The Tribunal clarified that a trust with mixed charitable and religious objectives can still qualify for registration under Section 12AA, directing the CIT to grant registration based on the trust's eligibility. en-us Tue, 02 May 2017 00:00:00 +0530 Sat, 20 May 2017 09:02:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343167 The Tribunal granted registration under Section 12AA to the trust despite some objects favoring a specific religious community. It held that Section 13(1)(b) applies at the assessment stage, not during registration, and emphasized the trust's charitable nature and diverse objectives, including education and welfare. The Tribunal clarified that a trust with mixed charitable and religious objectives can still qualify for registration under Section 12AA, directing the CIT to grant registration based on the trust's eligibility. Case-Laws Income Tax Tue, 02 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343167