The ITAT set aside the CIT(E)'s order denying registration under...

The ITAT set aside the CIT(E)'s order denying registration under section 12AB, holding that the assessee trust is not solely for the benefit of a particular religion. The Tribunal found that the CIT(E) erred in concluding the trust was an AOP and not charitable based on the hostel's name referencing a specific community. The Range Head's report did not support the CIT(E)'s reasoning, and the trust deed demonstrated the hostel was open to girls from other communities as well. The Tribunal held the CIT(E)'s rejection was contrary to the trust deed and lacked factual basis. Consequently, the ITAT directed the CIT(E) to grant registration to the trust, allowing the assessee's appeal.

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