https://www.taxtmi.com/caselaws?id=16440 The court ruled in favor of the trust, allowing it to claim exemption under section 11 of the Income-tax Act. The trust primarily benefited the Muslim community, but the court invoked Explanation 2 to section 13, stating that trusts for backward classes, including Muslims in Kerala, were not considered trusts for a particular religious community. The court emphasized that Explanation 2 applied to trusts benefiting backward classes as a whole, allowing the trust to qualify for the exemption based on its focus on the broader backward class rather than specific subgroups. en-us Sat, 24 Oct 1998 00:00:00 +0530 Mon, 07 Sep 2009 17:25:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16440 The court ruled in favor of the trust, allowing it to claim exemption under section 11 of the Income-tax Act. The trust primarily benefited the Muslim community, but the court invoked Explanation 2 to section 13, stating that trusts for backward classes, including Muslims in Kerala, were not considered trusts for a particular religious community. The court emphasized that Explanation 2 applied to trusts benefiting backward classes as a whole, allowing the trust to qualify for the exemption based on its focus on the broader backward class rather than specific subgroups. Case-Laws Income Tax Sat, 24 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16440