https://www.taxtmi.com/caselaws?id=393936 The court held that registration under Section 12A should not be denied based on the nature of a trust's objects and activities being charitable, even if the trust's creation was allegedly hit by the prohibition under Section 13(1)(b) of the Income Tax Act. The trust in question, which primarily benefited the Sindhi Community, was found to serve a broader public interest and was not exclusively for a specific religious community. Consequently, the court dismissed the appeal, ruling in favor of the assessee, and affirmed the trust's entitlement to registration under Section 12A. en-us Fri, 10 Jan 2020 00:00:00 +0530 Wed, 25 Mar 2020 14:33:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393936 The court held that registration under Section 12A should not be denied based on the nature of a trust's objects and activities being charitable, even if the trust's creation was allegedly hit by the prohibition under Section 13(1)(b) of the Income Tax Act. The trust in question, which primarily benefited the Sindhi Community, was found to serve a broader public interest and was not exclusively for a specific religious community. Consequently, the court dismissed the appeal, ruling in favor of the assessee, and affirmed the trust's entitlement to registration under Section 12A. Case-Laws Income Tax Fri, 10 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393936