https://www.taxtmi.com/caselaws?id=55921 The Tribunal held that the assessee trust is a public religious trust, not a public charitable trust, and is entitled to exemptions under Sections 11 and 12 of the Income Tax Act. It ruled that the provisions of Sections 13(1)(a) and 13(1)(b) were not applicable as the trust served a broad class of people within the Jain community, qualifying it as a public religious trust. The Revenue's appeal was dismissed. en-us Mon, 09 Sep 1991 00:00:00 +0530 Tue, 30 Nov 2010 16:42:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55921 The Tribunal held that the assessee trust is a public religious trust, not a public charitable trust, and is entitled to exemptions under Sections 11 and 12 of the Income Tax Act. It ruled that the provisions of Sections 13(1)(a) and 13(1)(b) were not applicable as the trust served a broad class of people within the Jain community, qualifying it as a public religious trust. The Revenue's appeal was dismissed. Case-Laws Income Tax Mon, 09 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55921