https://www.taxtmi.com/caselaws?id=450595 ITAT AHmedabad set aside CIT(Exemption)'s denial of registration u/s 12A and directed grant of registration to the assessee-trust. The tribunal held CIT(Exemption) wrongly applied s.13(1)(b) at the registration stage, noting SC authority and Gujarat HC precedent that s.13 applies when granting exemption u/s 11 (assessment stage), not at registration u/s 12A. As the trust's objects were largely charitable and not shown to benefit only a particular religious community, s.13(1)(b) was inapplicable and the appeal was allowed. en-us Wed, 06 Mar 2024 00:00:00 +0530 Fri, 03 Oct 2025 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450595 ITAT AHmedabad set aside CIT(Exemption)'s denial of registration u/s 12A and directed grant of registration to the assessee-trust. The tribunal held CIT(Exemption) wrongly applied s.13(1)(b) at the registration stage, noting SC authority and Gujarat HC precedent that s.13 applies when granting exemption u/s 11 (assessment stage), not at registration u/s 12A. As the trust's objects were largely charitable and not shown to benefit only a particular religious community, s.13(1)(b) was inapplicable and the appeal was allowed. Case-Laws Income Tax Wed, 06 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450595