Assessee is a charitable trust established with objects of construction and maintenance of crematorium for monks and Saints, to maintain and manage temple, gurumandir, upashraya, construction of canteen, guest house etc.. It filed an application for registration under section 12AB. Commissioner (E) rejected the  application on ground that objects of trust were for benefit of particular religion, community and that assessee had failed to substantiate charitable nature of trust as well as genuineness of its activities. On appeal the Tribunal held that th  objects of assessee were for general public benefit and were not restricted to particular persons or community or caste.  Facilities provided by assessee were intended to serve needs of attendees of various activities without any discrimination based on caste, colour, or creed. It is open for benefit for all sections of society and general public. Bhojansala is  only for providing food to poor and needy persons of general public without any discrimination and it was open only for poor and needy persons to provide them food. Moreover, construction of a crematorium and maintenance thereof was for objects of trust, which was not for particular caste, or community. CIT(E) is directed to grant the registration.