https://www.taxtmi.com/highlights?id=103864 Section 13(1)(b)'s restriction on trusts benefiting a particular religious community applies when exemption under section 11 is considered, rather than at the section 12A registration stage. A trust whose objects are largely charitable and directed to the public at large is not disqualified merely because its objects include services to pilgrims and religious places. Where the trust is not established wholly for a particular religious community, its application for approval under section 80G(5) requires fresh consideration after verification and an opportunity of hearing. No substantial question of law arose from the Tribunal's direction for such reconsideration. en-us Thu, 17 Sep 2026 07:52:26 +0530 Thu, 17 Sep 2026 07:52:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=103864 Section 13(1)(b)'s restriction on trusts benefiting a particular religious community applies when exemption under section 11 is considered, rather than at the section 12A registration stage. A trust whose objects are largely charitable and directed to the public at large is not disqualified merely because its objects include services to pilgrims and religious places. Where the trust is not established wholly for a particular religious community, its application for approval under section 80G(5) requires fresh consideration after verification and an opportunity of hearing. No substantial question of law arose from the Tribunal's direction for such reconsideration. Highlights Income Tax Thu, 17 Sep 2026 07:52:26 +0530 https://www.taxtmi.com/highlights?id=103864