The assessee submitted that the trust provides its property to the modh mahajan and other communities’ people on various occasions along with various other charitable activities for general benefit of the community and public at large. The Assessee however did not furnish any documentary evidence to prove that the common purpose hall was available for use of general public. Further, on verification of public trust register, it was revealed that the objects of the trust were restricted to a particular community. The Ld. CIT(E) not being satisfied with the genuineness of the trust rejected the application of the Assesee in consonance with section 13(1)(b) of the Act.On appeal  The Hon’ble Tribunal heeld  that the Assessee had not produced copies of the activities carried out by Assessee. Further, there was nothing on record to substantiate that the activities carried out by the trust were open to the general public. In the absence of any such details, the Tribunal held that the trust was hit by section 13(1)(b) of the Act and thereby upheld the order of CIT(E) denying registration under section 12AA of the Act.