https://www.taxtmi.com/caselaws?id=395627 The Tribunal allowed the appeal, overturning the CIT(E)'s decision to reject the trust's application for registration under Section 12A of the Income Tax Act. The Tribunal held that the trust's objects were for both religious and charitable purposes, benefiting the public at large, and not limited to a particular community. It found the documents provided to substantiate ownership of the temple by the trust to be adequate. The Tribunal clarified that the trust's activities were not exclusively for a specific community but for the broader public, directing the CIT(E) to grant the certificate of registration. en-us Fri, 22 May 2020 00:00:00 +0530 Sun, 31 May 2020 19:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395627 The Tribunal allowed the appeal, overturning the CIT(E)'s decision to reject the trust's application for registration under Section 12A of the Income Tax Act. The Tribunal held that the trust's objects were for both religious and charitable purposes, benefiting the public at large, and not limited to a particular community. It found the documents provided to substantiate ownership of the temple by the trust to be adequate. The Tribunal clarified that the trust's activities were not exclusively for a specific community but for the broader public, directing the CIT(E) to grant the certificate of registration. Case-Laws Income Tax Fri, 22 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395627