Trust Created for Benefit of Particular Community or Religious Group cannot be granted registration U/s. 12A

M/s. Sri Visa Vadnagar Vanik Samaj Vs Director of Income Tax (ITAT Hyderabad) In the present case, the families of ‘SAMAJ’ cannot be considered as section of general public and they are limited to particular group and not for general public. The principles laid down in the above said case for a particular group of police irrespective of their caste, creed or religious beliefs and are in general public employment are considered as public for the purpose of granting registration, whereas in the present case, the Members of the ‘SAMAJ’ has a single personal relationship either to the deit...