https://www.taxtmi.com/caselaws?id=440526 The Tribunal set aside the Commissioner's orders denying registration under section 12AB of the Income Tax Act, 1961 for two assessee-trusts. The Commissioner's basis for denial was that the trusts' charitable activities were limited to specific castes, triggering the applicability of section 13(1)(b). The Tribunal directed a fresh examination by the Commissioner to ascertain whether the trusts' activities were genuinely open to all sections of society. The appeals were allowed for statistical purposes. en-us Mon, 17 Jul 2023 00:00:00 +0530 Thu, 20 Jul 2023 08:30:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440526 The Tribunal set aside the Commissioner's orders denying registration under section 12AB of the Income Tax Act, 1961 for two assessee-trusts. The Commissioner's basis for denial was that the trusts' charitable activities were limited to specific castes, triggering the applicability of section 13(1)(b). The Tribunal directed a fresh examination by the Commissioner to ascertain whether the trusts' activities were genuinely open to all sections of society. The appeals were allowed for statistical purposes. Case-Laws Income Tax Mon, 17 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440526