Section 13(1)(b) concerns eligibility for exemption under...

Section 13(1)(b) concerns eligibility for exemption under sections 11 and 12 and is to be examined at the assessment stage based on the material then available. Registration under section 12AB is confined to examining the genuineness of activities, the stated objects, and compliance with other laws relevant to achieving those objects; it does not require inquiry into the application of funds for exemption. The text therefore treats denial of registration to a religious trust solely by applying section 13(1)(b) as unsustainable. It further explains that applications under section 12A(1)(ac)(iii) fall under section 12AB(1)(b), so section 12AB(4) cannot be invoked to reconsider or cancel registration or provisional registration in those circumstances.

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