https://www.taxtmi.com/caselaws?id=468696 Registration of charitable trusts under section 12A/12AB raises whether section 13(1)(b), concerning objects benefiting a particular religious community, should be examined when registration is granted or later when exemption under section 11 is claimed. The distinction turns on whether the trust's objects serve a restricted religious community or the public at large. The Special Leave Petition challenging the High Court's order was dismissed because the filing delay was not satisfactorily explained and no basis for interference on merits was found. en-us Fri, 22 Aug 2025 00:00:00 +0530 Sat, 16 May 2026 13:41:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468696 Registration of charitable trusts under section 12A/12AB raises whether section 13(1)(b), concerning objects benefiting a particular religious community, should be examined when registration is granted or later when exemption under section 11 is claimed. The distinction turns on whether the trust's objects serve a restricted religious community or the public at large. The Special Leave Petition challenging the High Court's order was dismissed because the filing delay was not satisfactorily explained and no basis for interference on merits was found. Case-Laws Income Tax Fri, 22 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468696