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    <title>2013 (5) TMI 1030 - ITAT JAIPUR</title>
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    <description>A public trust whose objects were for the benefit of the public at large was treated as charitable, and its amended objects were upheld because they had been accepted and registered by the competent authority after inquiry under the Rajasthan Public Trust Act. Maintenance and management of temples, including worship and festivals according to the relevant sampradaya, was regarded as a charitable activity and not one confined to a particular religion or community. The objection based on section 13(1)(b) was therefore not accepted, and the trust was held entitled to reconsideration for registration under section 12AA, with the refusal set aside.</description>
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    <pubDate>Wed, 29 May 2013 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=295234</link>
      <description>A public trust whose objects were for the benefit of the public at large was treated as charitable, and its amended objects were upheld because they had been accepted and registered by the competent authority after inquiry under the Rajasthan Public Trust Act. Maintenance and management of temples, including worship and festivals according to the relevant sampradaya, was regarded as a charitable activity and not one confined to a particular religion or community. The objection based on section 13(1)(b) was therefore not accepted, and the trust was held entitled to reconsideration for registration under section 12AA, with the refusal set aside.</description>
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