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2011 (4) TMI 1005 - AT - Income TaxAppellant charitable and religious trust, only for charitable and religious purposes - applied for registration u/s. 12A of the Act - 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 a trust or institution created or established for the benefit of a religious community or caste within the meaning of clause (b) of sub-section (1) - if the application of s. 13(1)(b), granting so, has no bearing on the registration u/s. 12A, as contended, the same would become irrelevant for our purpose. Toward this, we find that the words 'minorities and backward classes' do not appear only in clause 11(z) of the Deed, but runs through the trust deed - s. 13 only restricts the application of ss. 11 and 12, the same impinging on the denominational character of the trust, as well as the fact that s. 13(1)(b) extends to the entire income of the trust (irrespective of the extent of application for the benefit of a particular religious community or caste), the same [s. 13(1)(b)], where applicable, could validly lead to denial of registration u/s. 12A of the Act - registration stands rightly denied by the ld. CIT in the instant case, and his order is accordingly upheld - assessee's appeal is dismissed
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