Trust spreading religious knowledge apart from propagating Jain philosophy was charitable in nature

IT: Where assessee-trust apart from propagation of Jain philosophy and idealogy, was also engaged in spreading religious and dharmik knowledge and providing amenities and facilities to pilgrims and renovation of Jain temples all over India, it was to be regarded as public charitable trust performing activities of general public utility and, thus, benefit of exemption could not be denied to it by invoking provisions of section 13(1)(a) and 13(1)(b)