Assessee-trust applied for registration under section 12AB. Commissioner (E) denied registration, on ground that trust’s objectives primarily benefitted a specific religious community, Muslims. By invoking section 13(1)(b), Commissioner denied registration under section 12A. Tribunal held that  provisions of section 13(1)(b) would apply only at time of grant of exemption under section 11, and not at time of grant of registration under section 12A. Since majority of objects of assessee-trust was found to be not catering to a particular community and there was no finding of assessee actually catering for benefit of a particular community, there was no case for invoking section 13(1) (b).  Therefore, denial of registration was to be overturned, and Commissioner (E) was to be directed to grant registration under section 12A to assessee-trust. (AY. 2022-23)