https://www.taxtmi.com/caselaws?id=56399 The Tribunal determined that the trust in question was religious based on the objects outlined in the trust deed, distinguishing it from being solely charitable. It was established that Jainism constituted a religion, and as the trust did not benefit a specific religious community, it was exempt from section 13(1)(b). However, the Tribunal ruled that registration under section 12A did not automatically guarantee exemption under section 11. Consequently, the orders under section 263 were revoked for all years, rendering the assessments and appeals unnecessary. The appeals against the orders under section 263 were allowed, while those against the CIT(A) orders were dismissed for statistical purposes. en-us Wed, 20 Jul 1994 00:00:00 +0530 Fri, 03 Dec 2010 14:01:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56399 The Tribunal determined that the trust in question was religious based on the objects outlined in the trust deed, distinguishing it from being solely charitable. It was established that Jainism constituted a religion, and as the trust did not benefit a specific religious community, it was exempt from section 13(1)(b). However, the Tribunal ruled that registration under section 12A did not automatically guarantee exemption under section 11. Consequently, the orders under section 263 were revoked for all years, rendering the assessments and appeals unnecessary. The appeals against the orders under section 263 were allowed, while those against the CIT(A) orders were dismissed for statistical purposes. Case-Laws Income Tax Wed, 20 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56399