https://www.taxtmi.com/caselaws?id=263441 HC held that the Commissioner erred in refusing registration under s.12AA merely because the trust's objects benefited a particular community; the Commissioner must determine only whether registration criteria under s.12A are met, while questions of tax exemption under ss.11-13 (including whether beneficiaries are a particular caste or community) fall to the Assessing Officer during assessment. Filing an application for registration allows the trust to claim exemption pending assessment, and on other conditions being satisfied the exemption follows regardless of registration; decision rendered for the assessee. en-us Tue, 06 Nov 2012 00:00:00 +0530 Mon, 06 Oct 2025 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263441 HC held that the Commissioner erred in refusing registration under s.12AA merely because the trust's objects benefited a particular community; the Commissioner must determine only whether registration criteria under s.12A are met, while questions of tax exemption under ss.11-13 (including whether beneficiaries are a particular caste or community) fall to the Assessing Officer during assessment. Filing an application for registration allows the trust to claim exemption pending assessment, and on other conditions being satisfied the exemption follows regardless of registration; decision rendered for the assessee. Case-Laws Income Tax Tue, 06 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263441