https://www.taxtmi.com/caselaws?id=790180 A trust did not lose charitable character merely because its beneficiaries were confined to a defined community, since the controlling test was whether the beneficiaries formed an impersonal class and the activities remained charitable in substance. The Tribunal held that rejection and cancellation of registration under section 12AB(4) on the basis of specified violation were not justified where the record, including the trust deed, audited accounts, and the waqf's historical origin, supported charitable status. The adverse registration order was therefore set aside and the trust's charitable status remained undisturbed. en-us Mon, 06 Apr 2026 00:00:00 +0530 Tue, 21 Apr 2026 08:48:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790180 A trust did not lose charitable character merely because its beneficiaries were confined to a defined community, since the controlling test was whether the beneficiaries formed an impersonal class and the activities remained charitable in substance. The Tribunal held that rejection and cancellation of registration under section 12AB(4) on the basis of specified violation were not justified where the record, including the trust deed, audited accounts, and the waqf's historical origin, supported charitable status. The adverse registration order was therefore set aside and the trust's charitable status remained undisturbed. Case-Laws Income Tax Mon, 06 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790180