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of <h1>ITAT grants registration to charitable trust under Section 12AA</h1> <h3>Jamiya Hamidiya Anjumane Himayatul Millat Trust Versus Commissioner of Income Tax-III Baroda.</h3> The Income Tax Appellate Tribunal (ITAT) allowed the appeal of the assessee, directing the Commissioner of Income Tax (CIT) to grant registration to the ... - Issues involved: Appeal against rejection of registration of Trust by CIT-III, Baroda under section 12A.Summary:Issue 1: Rejection of registration of Trust under section 12AThe assessee appealed against the rejection of the registration of the Trust by the CIT-III, Baroda. The main reason given by the CIT for refusing registration was that the trust violated the provisions of Section 13(1)(b) of the Act, which debars exemption under Section 11 for trusts benefiting a particular religious community or caste. The assessee argued that some trust objects were for all communities without discrimination, making it a charitable-cum-religious trust not subject to Section 13(1)(b). The ITAT, citing relevant case law, found that the trust was charitable-cum-religious, and Section 13(1)(b) did not apply. As the CIT did not provide any other reasons for refusal, the ITAT directed the CIT to grant registration to the assessee-trust under Section 12AA of the IT Act.Decision:The ITAT allowed the appeal of the assessee, directing the CIT to grant registration to the assessee-trust under Section 12AA of the IT Act.
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