https://www.taxtmi.com/caselaws?id=14530 The court upheld the Tribunal's decision that the trust was not entitled to tax exemption under section 11 of the Income-tax Act as its income did not benefit the public but a particular religious community. The court found the trust's objectives promoting Muslim theology among Muslims fell within the scope of sections 13(1)(a) and (b), denying exemption. Citing precedents, the court concluded that the trust's dominant purpose was religious and for a specific community, affirming the Revenue's stance. The court ruled against the assessee, disposing of the reference without costs. en-us Fri, 17 Nov 2000 00:00:00 +0530 Fri, 17 Jul 2009 10:42:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14530 The court upheld the Tribunal's decision that the trust was not entitled to tax exemption under section 11 of the Income-tax Act as its income did not benefit the public but a particular religious community. The court found the trust's objectives promoting Muslim theology among Muslims fell within the scope of sections 13(1)(a) and (b), denying exemption. Citing precedents, the court concluded that the trust's dominant purpose was religious and for a specific community, affirming the Revenue's stance. The court ruled against the assessee, disposing of the reference without costs. Case-Laws Income Tax Fri, 17 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14530