Caste-based objects no bar for pre-1961 Act trusts – 1930 religious trust protected from s.13 bar entitled to Section 11 & 12 benefits

DCIT (Exemption) Vs Mukund Bhavan Trust (ITAT Pune) Revenue challenged CIT(A)–NFAC’s common orders dated 13-01-2025 granting exemption u/ss 11 & 12 to the Pune-based charitable trust Shri Mukund Bhavan Trust for A.Ys. 2017-18 & 2018-19. AO had assessed the trust as an AOP & denied exemption alleging violation of Sections 13(1)(c) & 13(2)(b) for leasing its property to specified persons & restricting benefits to a particular caste. Background The trust was founded on 10-02-1930 & registered u/s 12A on 25-03-1975. It runs religious & educational activities like Ve...