Denial of Exemption under section 11 & 12 - Section 13(1)

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....h Court] * (b) Income for the benefit of particular religious community - * Entire income of a charitable trust/institution created for the benefit of any particular religious community or caste is not eligible for exemption under section 11 or 12. A trust or institution created or established for the benefit of Scheduled Castes, backward classes, Scheduled Tribes or women and children shall not be deemed to be trust or institution created or established for the benefit of a religious community or caste within the meaning of section 13(1)(b). * Held that if the objects of the trust clearly shows that the trust is religious trust created exclusively for the benefit of the person belonging to a particular community, i.e. Muslim Communit....

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....d as benefit to person referred in section 13(3). [ Section 271AAE ] * if during any proceedings under this Act, it is found that a person, being * any fund or institution referred to section 10(23C) (iv)/(v)/(vi)/(via), or * any trust or institution referred to in section 11 has violated the provisions of the twenty-first proviso to clause (23C) of section 10, or section 13(1)(c), the Assessing Officer may direct that such person shall pay by way of penalty- * (a) 100% of the aggregate amount of income applied, directly or indirectly, by such person, where the violation is noticed for the first time during any previous year; and * (b) 200% of the aggregate amount of income of such person applied, where violation is noticed again ....