https://www.taxtmi.com/caselaws?id=11448 A private religious trust created for propagation of a particular religion and serving its followers was held outside the agricultural income-tax exemption available to charitable trusts, because section 16(6)(b) excludes trusts established for the benefit of a particular religious community or caste. On that footing, the trust could not claim exemption under section 16(1). The registration granted under section 16(11) was also upheld as cancelled, because registration is available only to genuine charitable or religious trusts and an erroneous grant may be withdrawn when the true legal position shows that the trust was not eligible. The challenge to the cancellation therefore failed. en-us Wed, 18 Sep 2002 00:00:00 +0530 Mon, 10 Aug 2009 09:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11448 A private religious trust created for propagation of a particular religion and serving its followers was held outside the agricultural income-tax exemption available to charitable trusts, because section 16(6)(b) excludes trusts established for the benefit of a particular religious community or caste. On that footing, the trust could not claim exemption under section 16(1). The registration granted under section 16(11) was also upheld as cancelled, because registration is available only to genuine charitable or religious trusts and an erroneous grant may be withdrawn when the true legal position shows that the trust was not eligible. The challenge to the cancellation therefore failed. Case-Laws Income Tax Wed, 18 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11448