The CIT(E) in one of the order held that the assessee trust was not eligible for approval u/s 80G of the I.T. For similar reason, the CIT(E) granted the benefit of registration u/s 12A of the I.T.Act to the assessee as a religious trust (instead of charitable trust). The learned AR submitted that the CIT(E) has erred in holding the assessee as a religious trust by stating that Vedas are Hindu religious scriptures. the institution or fund is not expressed to be for the benefit of any particular religious community or caste;iv. Section 13(1)(a) bars exemption to any private religious trust, which does not enure for the benefit of the public.