https://www.taxtmi.com/caselaws?id=794144 A registered charitable trust was held entitled to exemption under sections 11 and 12 because its objects covered education, medical relief, financial and general public utility, and the record did not show that its benefits were confined to any particular religious community or caste. The presence of a prayer hall or rituals did not by itself destroy charitable character, and consistency with the assessee's earlier year was followed. Corpus donations received with specific direction remained exempt under section 11(1)(d) once section 11 applied. Expenditure on food distribution and related trust functions was also not disallowed, as those activities were charitable and no non-charitable purpose was shown. en-us Thu, 23 Apr 2026 00:00:00 +0530 Wed, 01 Jul 2026 08:47:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794144 A registered charitable trust was held entitled to exemption under sections 11 and 12 because its objects covered education, medical relief, financial and general public utility, and the record did not show that its benefits were confined to any particular religious community or caste. The presence of a prayer hall or rituals did not by itself destroy charitable character, and consistency with the assessee's earlier year was followed. Corpus donations received with specific direction remained exempt under section 11(1)(d) once section 11 applied. Expenditure on food distribution and related trust functions was also not disallowed, as those activities were charitable and no non-charitable purpose was shown. Case-Laws Income Tax Thu, 23 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794144