https://www.taxtmi.com/caselaws?id=19442 The High Court held that the trust, being both charitable and religious, was entitled to exemption under section 11 of the Income-tax Act, 1961. The court clarified that section 13(1)(b) applies only to trusts solely for charitable purposes benefiting a particular religious community or caste, not to composite trusts. Consequently, the trust was found eligible for the exemption, and the judgment favored the assessee over the Revenue on both issues raised. en-us Wed, 03 Nov 1993 00:00:00 +0530 Fri, 06 Nov 2009 12:07:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19442 The High Court held that the trust, being both charitable and religious, was entitled to exemption under section 11 of the Income-tax Act, 1961. The court clarified that section 13(1)(b) applies only to trusts solely for charitable purposes benefiting a particular religious community or caste, not to composite trusts. Consequently, the trust was found eligible for the exemption, and the judgment favored the assessee over the Revenue on both issues raised. Case-Laws Income Tax Wed, 03 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19442