C.I.T,UJJAIN vs DAWOODI BOHRA JAMAT — C.A. No. 2533/2014

Case Summary: C.I.T, UJJAIN v. DAWOODI BOHRA JAMAT Outcome: The Supreme Court dismissed the Revenue's appeals (CA No. 2492-2571 of 2014), holding that Dawoodi Bohra Jamat qualifies as a charitable and religious trust eligible for tax exemption under Section 11 of the Income Tax Act, 1961, and is not barred by Section 13(1)(b). The Court ruled the trust's objects—including providing food on religious occasions, establishing educational institutions, and assisting the needy—have dual charitable-religious purposes serving the general public, not exclusively a particular community. This case analysis is maintained by casestatus.in based on publicly available court records.