https://www.taxtmi.com/caselaws?id=760113 HC allowed registration under section 12A, holding the trust's objects are largely charitable and for the general public despite one clause benefiting a particular religious community. The Tribunal's findings, endorsed by HC, found the trust not exclusively for a particular community, so section 13(1)(b) is not to be considered when granting registration; that provision applies when deciding exemption, not registration. Decision for the assessee. en-us Wed, 09 Oct 2024 00:00:00 +0530 Wed, 24 Sep 2025 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760113 HC allowed registration under section 12A, holding the trust's objects are largely charitable and for the general public despite one clause benefiting a particular religious community. The Tribunal's findings, endorsed by HC, found the trust not exclusively for a particular community, so section 13(1)(b) is not to be considered when granting registration; that provision applies when deciding exemption, not registration. Decision for the assessee. Case-Laws Income Tax Wed, 09 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760113