Commissioner (E) rejected the application for registration on the ground that all the objects of the assessee-trust are related to religious activities, more particularly Jain community and to propagate Jainism.On appeal the Tribunal held that   as per cl. (d) of Explanation to s. 12AB(4), registration of the trust or institution established for charitable purpose created or established after the commencement of the Act, which has applied any part of its income for the benefit of any particular religious community or caste can be cancelled.All the objects of the assessee-trust are related to religious activities, more particularly Jain community and to propagate Jainism which is a specific violation under cls. (c) and (d) of Explanation to s. 12AB(4). The Tribunal also held that  S. 13(1)(b) excludes the benefit of ss. 11 and 12 to a charitable institution created or established after commencement of the Act, income whereof is for the benefit of any particular religious community or caste. The Tribunal held that sections is required to be read in conjunction with the provisions of ss. 11 and 12 for determination of eligibility of a trust to claim exemption under the aforesaid provisions, while granting registration. Order of CIT(E) denying the exemption is affirmed. Followed, CIT v. Dawoodi Bohara Jamat (2014) 268 CTR 1/  102 DTR 361 (SC), CIT(E) v. Bayath Kutchhi Dasha Oswal Jain Mahajan Trust (2016) 74 taxmann.com 199 (Guj)(HC)  and CIT v. Leuva Patel Seva Samaj Trust (2014) 42 taxmann.com 181 (Guj)(HC)  (HC) distinguished.