Charitable Trust Exemption Allowed Despite Exclusive Service to Dawoodi Bohra Community u/s 13(1)(b) of Income Tax Act.

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....Charitable trust - The objects of the respondent-trust are based on religious tenets under Quran according to religious faith of Islam - The objects do not channel the benefits to any community if not the Dawoodi Bohra Community and thus, would not fall under the provisions of Section 13(1)(b) - Exemption allowed - SC....