https://www.taxtmi.com/caselaws?id=794901 Section 13(1)(b) of the Income-tax Act, 1961 excludes Sections 11 and 12 benefits only where a trust or institution created after commencement of that Act serves a particular religious community or caste. Accordingly, the provision does not apply to a trust established in 1910 merely because it benefits a particular community. The cancellation of registration on that statutory basis was therefore treated as untenable. The separate question whether charitable activities were demonstrated during the relevant assessment years was not conclusively determined; subsequent registration did not resolve the earlier period, and that issue required fresh examination on its own merits and in accordance with law. en-us Wed, 17 Jun 2026 00:00:00 +0530 Tue, 14 Jul 2026 08:26:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794901 Section 13(1)(b) of the Income-tax Act, 1961 excludes Sections 11 and 12 benefits only where a trust or institution created after commencement of that Act serves a particular religious community or caste. Accordingly, the provision does not apply to a trust established in 1910 merely because it benefits a particular community. The cancellation of registration on that statutory basis was therefore treated as untenable. The separate question whether charitable activities were demonstrated during the relevant assessment years was not conclusively determined; subsequent registration did not resolve the earlier period, and that issue required fresh examination on its own merits and in accordance with law. Case-Laws Income Tax Wed, 17 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794901