https://www.taxtmi.com/caselaws?id=39716 The trusts were found to be wholly religious and entitled to exemption under section 11(1)(a) of the Income-tax Act, 1961. The court upheld the Tribunal's decision, emphasizing that the trusts were established for Dawat purposes benefiting the Dawoodi Bohra community. Despite the broad discretion granted to the trustees, the main intent was deemed charitable and religious, aligning with the precedent that Dawat purposes are charitable. Consequently, the trusts were deemed eligible for exemption under section 11(1)(a), and the Commissioner was directed to pay the costs of the reference to the assessee. en-us Thu, 29 Nov 1973 00:00:00 +0530 Mon, 19 Apr 2010 18:00:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39716 The trusts were found to be wholly religious and entitled to exemption under section 11(1)(a) of the Income-tax Act, 1961. The court upheld the Tribunal's decision, emphasizing that the trusts were established for Dawat purposes benefiting the Dawoodi Bohra community. Despite the broad discretion granted to the trustees, the main intent was deemed charitable and religious, aligning with the precedent that Dawat purposes are charitable. Consequently, the trusts were deemed eligible for exemption under section 11(1)(a), and the Commissioner was directed to pay the costs of the reference to the assessee. Case-Laws Income Tax Thu, 29 Nov 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39716