ITAT allowed registration under s.12A(1)(ac)(iii) to the Trust,...

ITAT allowed registration under s.12A(1)(ac)(iii) to the Trust, overturning CIT(E)'s rejection. The Tribunal found that despite serving a specific community, the Trust's activities qualified as charitable under established precedents. Following SC's Ahmedabad Rana Caste Association principles, ITAT held that benefiting a section of public, rather than specified individuals, satisfies charitable purpose requirements. The Trust's objects clause explicitly mentioned serving society at large, meeting public benefit criteria. The Tribunal referenced Gujarat HC's interpretation of s.13(1)(b) in Jamiatul Bannat Tankaria, confirming that serving a specific community does not disqualify from charitable status if broader public benefit exists. Appeal partially allowed.

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