https://www.taxtmi.com/caselaws?id=794814 Eligibility for registration of a trust under Sections 12A and 12AB is distinct from entitlement to exemption at assessment. Section 13(1)(b) cannot be used to refuse registration merely because the trust is said to benefit a particular religious community; that provision is relevant only when exemption is considered on assessment, based on material on record. The text notes that the Tribunal had directed de novo consideration and that registration should not be denied solely on this ground, and that the point was covered by binding precedent with no contrary legal basis to interfere. en-us Mon, 06 Jul 2026 00:00:00 +0530 Sat, 11 Jul 2026 08:46:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794814 Eligibility for registration of a trust under Sections 12A and 12AB is distinct from entitlement to exemption at assessment. Section 13(1)(b) cannot be used to refuse registration merely because the trust is said to benefit a particular religious community; that provision is relevant only when exemption is considered on assessment, based on material on record. The text notes that the Tribunal had directed de novo consideration and that registration should not be denied solely on this ground, and that the point was covered by binding precedent with no contrary legal basis to interfere. Case-Laws Income Tax Mon, 06 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794814