https://www.taxtmi.com/caselaws?id=34960 A trust deed referring to religious occasions, religious education, religious activities and conduct according to Shariat was treated as showing that the trust was a public religious trust with objects solely religious in nature. The High Court held that this was an essentially factual finding by the Tribunal and, absent perversity, it could not be reopened in second appeal under section 260A merely because a different view of the material was possible. On that footing, section 13(1)(b) was held inapplicable, since the trust was not established for the benefit of a particular religious community or caste, and registration under sections 12A/12AA was sustained. en-us Mon, 22 Jun 2009 00:00:00 +0530 Sat, 14 Nov 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34960 A trust deed referring to religious occasions, religious education, religious activities and conduct according to Shariat was treated as showing that the trust was a public religious trust with objects solely religious in nature. The High Court held that this was an essentially factual finding by the Tribunal and, absent perversity, it could not be reopened in second appeal under section 260A merely because a different view of the material was possible. On that footing, section 13(1)(b) was held inapplicable, since the trust was not established for the benefit of a particular religious community or caste, and registration under sections 12A/12AA was sustained. Case-Laws Income Tax Mon, 22 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34960