Tribunal held that the assessee being a religious Trust maintaining a temple, its beneficiaries are the general public and, therefore, it is liable to tax at the rates applicable to AOP/individual in view of the specific provision of s. 164(2) and not at maximum marginal rate. The Revenue Department website also advises that the tax rate of the trust is as applicable to the individual.    The assessee has been granted registration certificate under S. 12A, benefit of deduction of the expenditure claimed by the assessee as per object of the trust is allowable. (AY. 2013-14 to 2017-18)