https://www.taxtmi.com/caselaws?id=795054 Registration under Section 12AB cannot be refused merely because some trust objects relate to a particular community where its dominant charitable and religious objects and activities benefit the public at large. Free eye camps and concessional food distribution showed genuine public charitable activity without caste or religion-based restrictions. The statutory bar does not apply solely because a trust has certain community-related objects alongside broader charitable and religious purposes. Questions on income application or compliance with statutory restrictions are to be examined at the assessment stage. Registration was therefore directed to be granted. en-us Wed, 25 Mar 2026 00:00:00 +0530 Thu, 16 Jul 2026 09:07:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795054 Registration under Section 12AB cannot be refused merely because some trust objects relate to a particular community where its dominant charitable and religious objects and activities benefit the public at large. Free eye camps and concessional food distribution showed genuine public charitable activity without caste or religion-based restrictions. The statutory bar does not apply solely because a trust has certain community-related objects alongside broader charitable and religious purposes. Questions on income application or compliance with statutory restrictions are to be examined at the assessment stage. Registration was therefore directed to be granted. Case-Laws Income Tax Wed, 25 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795054