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Section 13(1) - Section 11 not to apply in certain cases

Income Tax - Charitable, Religious, Educational Trust or Institutions or Organizations and Political Parties - 12 - SEC - 13(1): SECTION 11 NOT TO APPLY IN CERTAIN CASES The following incomes of charitable or religious trust/institutions shall not be eligible for exemption u/s 11 and 12:- Section 13(1)(a): Any part of income from the property held under a trust for private religious purposes which does not enure for the benefit of the public - However where the trust is for private religious pur .....

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eduled 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 Community, then the assessee trust is is clearly hit the provisions of section 13(1)(b). [Ghulam Mohidin Trustv. CIT [2 .....

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iously intended to ensure that the income of such a trust or institution is not diverted to the benefit of persons who are closely connected with the creation, establishment and conduct of the affairs of the trust or institution. If any part of income or any property of a trust or an institution is directly or indirectly applied or used for the benefit of interested person, then the entire income of such trust/institution will be liable to tax. Section 13(1)(d): Investment or deposit of the fund .....

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