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2018 (5) TMI 1485 - AT - Income TaxApplicability of section 13(1)(b) - claim for the benefit of exemption u/s 11 & 12 - trust created for the benefit of a particular religious community - Held that:- as per decision in case of CIT vs Dawoodi Bohara Jamat [2014 (3) TMI 652 - SUPREME COURT] - It is only the objects of a trust as declared in the trust deed which would govern its right of exemption u/s 11 or 12 - thus the case is remitted back to the authority to consider the law on subject - matter remanded back - appeal of the assessee is allowed for statistical purposes
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